高校教育成本核算探析

摘要

高校在提高办学质量、加强资源合理利用的同时，必须降低成本，使学校在不断提高办学效益的同时能取得持续的发展。因此，合理的教育成本核算十分重要。本文研究了高校实施成本核算的必要性，核算的原则，以及在核算方法上的创新，旨在为解决目前高校成本核算存在的成本意识不强、资源配置效率低下等问题，提供理论支持和实践指导。%To achieve sustainable development, a higher school has to reduce cost in addition to improving quality and rationally using resources. Therefore, a reasonable education cost accounting is very essential. This article elaborates on the necessity and prin- ciples of cost accounting in higher schools, and offers innovations in cost accounting.