基于《事业单位成本核算具体指引——高等学校》的高校成本核算思考

Thinking on the Cost Accounting of Colleges Based on the “Specific Guidelines for Cost Accounting of Institutions of Higher Learning”

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摘要《事业单位成本核算具体指引——高等学校》的实施能够有效促进高校内部管理工作的改进与完善,形成科学、准确的预算标准,并推动高校预算绩效管理工作的发展。当前,《事业单位成本核算具体指引——高等学校》对高校的积极作用并未得到充分发挥,在高校成本核算的具体过程中还存在着一系列问题。因此,本文以促进高校成本核算工作的高质量发展为目的,采用理论研究的方式,从高校成本核算的特征及方法出发,分析了高校成本核算中的常见问题,并结合《事业单位成本核算具体指引——高等学校》提出解决策略,力求全面促进高校成本核算工作的改进与完善。 The implementation of “Specific Guidelines for Cost Accounting of Institutions of Higher Learning” can effectively promote the improvement and perfection of the internal management of institutions of higher learning,and form a scientific and accurate budget standard,we will promote the development of budget performance management in colleges and universities.However,at present,the positive role of “Specific Guidelines for Cost Accounting of Institutions of Higher Learning” has not been brought into full play,and a series of problems still exist in the specific process of cost accounting of institutions of higher learning.Therefore,in order to promote the high-quality development of cost accounting in colleges and universities,this paper adopts the method of theoretical research and analyzes the system influence,the characteristics and methods of cost accounting in colleges and universities,to understand the common problems of cost accounting in colleges and universities,and put forward the problem-solving strategies with the“Specific Guidelines for Cost Accounting of Institutions of Higher Learning”.We should make every effort to improve and perfect the cost accounting in colleges and universities.

作者姚静杨春子刘鑫 Yao Jing;Yang Chunzi;Liu Xin(The First Affiliated Hospital of Jinzhou Medical University,Jinzhou 121001,China;Jinzhou Medical University,Jinzhou 121002,China)

机构地区锦州医科大学附属第一医院锦州医科大学

出处《锦州医科大学学报（社会科学版）》 2024年第1期98-100,共3页 Journal of Jinzhou Medical University(Social Science Edition)

基金 2022年度辽宁省教育会计学会一般项目“基于《事业单位成本核算具体指引——高等学校》的G高校成本核算研究”(编号:010306) 辽宁省教育科学“十四五”规划2022年度立项一般课题“财务成本核算服务高校教学高质量发展的实践研究”(编号:JG22DB280)的研究成果。

关键词成本核算高校成本核算事业单位成本核算新会计准则政府会计制度 cost accounting college cost accounting business unit cost accounting new accounting standards government accounting system

分类号 F3 [经济管理—产业经济]