浅谈高校教育成本核算的意义（On the significance of higher education cost accounting）.doc

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浅谈高校教育成本核算的意义（On the significance of higher education cost accounting）.doc

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浅谈高校教育成本核算的意义（On the significance of higher education cost accounting）

浅谈高校教育成本核算的意义（On the significance of higher education cost accounting） On the significance of higher education cost accounting On the significance of higher education cost accounting 2008-12-20 15:15:54 Abstract: This paper starts with the meaning of educational cost accounting, and discusses the meaning of educational cost accounting from the angle of society, school and individual. [key] educational cost accounting, theoretical basis, significance In 1958, John, one of the first scholars to study educational economics J.e.yaizey has published a monograph entitled the cost education of. Since then, the cost of education has become an indispensable part of the economics of education, more and more scholars and practitioners began research on the education cost accounting problems especially the university education cost. Why study the cost of education? What is the significance of studying the cost of education? This article will make a concrete analysis of this problem from different angles. First, the theoretical basis of educational cost accounting As is known to all, schools belong to non-profit institutions. Under the influence of the planned economic system, institutions are generally regardless of costs, so the Universitys accounting does not require cost accounting. However, with the system of university education and the school form diversification of education investment system deepening, the traditional reimbursement accounting system has been unable to meet the demand of college accounting information processing. Since January 1, 1998 began the trial of the college accounting system will be the original three unified accounting regulations for the elements of the Big Five accounting elements, and the original cash accounting law to international credit bookkeeping method, and the establishment of the independent accounting subjects, colleges and Universities the accounting work should be comprehensive, fully and accurately reflect the financial position