高校公用房配置与成本核算体系探讨

摘要

分析了高校公用房办学资源配置现状,总结了公用房紧张的原因以及办学资源成本核算的重要意义.从高等学校办学指标条件、定额分配机制、财务核算三方面阐述了成本核算的理论依据和基本原则.设计了一套新的学院办公、教学、科研公用房成本核算模型,解决了成本核算中教学、科研公用房难以分割和量化的难题,采集北京理工大学公用房数据开展了核算工作.%This paper discusses the deployment of the housing resources in colleges and universities, and analyses the critical issues of housing shortage and the necessity of the cost accounting. The main principle of the cost accounting was given based on educating index standard, quota allocation, and financial accounting. A new housing cost accounting model oriented to schools was designed to solve the difficulty of dividing teaching and research. The cost accounting effect was summed according to the data acquisition.