为解决高校教育成本项目设置交叉重复问题,按照经济用途,设置了教育事业支出、科研事业支出、学生事务支出、行政管理支出、后勤保障支出、其他支出6个项目;按照要素构成,设置了人员支出、公用支出、资本性支出3个项目,并通过设置高校成本计算单,使这两类项目有机融合,在此基础上,探索教育总成本和生均培养成本的计算方法。 In order to solve the problem of cross-repetition of higher education cost projects, six items of education expenditure, scientific research expenditure, student affairs expenses, administrative expenses, logistics support expenses and other expenditures were set according to economic purposes. According to the elements, personnel were set up Expenditures, public expenditures and capital expenditures. Through the establishment of a university cost calculation sheet, the two types of projects are organically integrated. On this basis, the methods of calculating the total education costs and the average student training costs are explored.