建立和实施教育成本核算模式是市场经济条件下高等教育改革的需要 ,是高校会计制度改革的必然趋势 ,是建立高等教育补偿机制的前提。建立高校生均成本核算体系 ,首先要对教育成本范围、核算目的、核算原则以及核算对象加以确定。 The establishment and implementation of the education costing model is the need of higher education reform in the market economy, an inevitable trend of the reform of the accounting system in colleges and universities, and a prerequisite for establishing the compensation mechanism of higher education. The establishment of per student cost accounting system, we must first of the cost of education, accounting purposes, accounting principles and accounting objects to be identified.