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高等教育是我国人才培养的重要阶段和关键步骤,在我国教育制度中占有举足轻重的作用,在高校日常运营的过程中,做好教育成本核算是非常重要的工作内容。进行高校教育成本核算,有利于优化高等教育资源,实现教育资源的合理配置,为国家拨款和高校收费提供重要的依据。鉴于此,本文主要就高校教育成本核算问题进行探究,以期为完善我国高校成本教育核算提供一些可行性建议。
Higher education is an important stage and key step in China’s personnel training. It plays a decisive role in China’s education system. In the daily operation of colleges and universities, it is a very important work to do a good job of education cost accounting. The cost accounting of higher education is conducive to optimizing the resources of higher education and realizing the rational allocation of educational resources, which provides an important basis for state funding and fees for higher education. In view of this, this paper mainly probes into the cost accounting of higher education in order to provide some feasible suggestions for improving the education cost accounting of higher education in our country.