随着教育体制改革伟大工程的施工,高等学校作为培养专门人才的基地,应当是一个教学和科研的实体。它同生产、科研和社会其他方面应在政策与权限范围内持独立负责的、灵活多样的联系。高校财务会计核算,必须对各个专业各种学科和层次学生的直接和间接耗费进行核算,“人才成本”概念必将逐步进入高校财务核算体系,方能适应高校改革的需要。高校财务管理改革的方向是半企业化或特殊的企业化管理。其改革设想为: 1、现行的收付发生制改为权责发生制,费用摊销以一学年度为一成本计算期(即当年九月至次年八月为—个成本计算期)。 2、增设相应会计科目,如增设待摊费用科目等。 3、由于高校所设专业、学科层次繁多,其成 With the great project of education system reform construction, colleges and universities as a base for training specialized personnel should be an entity of teaching and research. It should be independent, responsible and flexible with its production, research and other aspects of society within the scope of its policies and authorities. The financial accounting in colleges and universities must account for the direct and indirect expenditures of various disciplines and levels of students in various professions. The concept of “talent cost” will surely enter the financial accounting system of colleges and universities in order to meet the needs of the reform of colleges and universities. The direction of university financial management reform is semi-enterprise or special enterprise management. The reform is envisaged as follows: 1. The current payment and receipt system is changed to an accrual system. The amortization of expenses is based on a one-year calculation period (ie from September to August of the following year-a cost calculation period). 2, add the appropriate accounting subjects, such as adding prepaid expenses subjects. 3, due to the establishment of professional colleges and universities, subjects of various levels, into