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社会主义市场经济和高校教育体制改革,迫切要求高职学院构建教育成本核算体系,以期提高办学的社会效益和经济效益,加强高职院校的财务管理;但高职院校的非营利性,导致目前大多数高职院校未能进行教育成本核算。本文分析高职院校教育成本核算的难题,剖析了高职学院教育成本核算难题的原因,提出了破解高职学院教育成本核算难题的方法。
The socialist market economy and the reform of university education system urgently require higher vocational colleges to construct an education cost accounting system in order to improve the social and economic benefits of running a school and to strengthen the financial management in higher vocational colleges. However, the nonprofit, As a result, most vocational colleges fail to carry out education cost accounting. This article analyzes the difficulty of accounting education cost in higher vocational colleges, analyzes the reason of accounting cost problems in higher vocational colleges, and puts forward the method to solve the problem of accounting cost in higher vocational colleges.