【摘要】 高校成本核算的意义毋庸质疑,那么高校为什么没进行这项工作,本文从会计学的角度分析了高校成本与企业成本的不同,指出了高校未能进行成本核算的原因,并从几个难点出发给出了成本计算的具体方法。更多还原

【Abstract】 It is definitely significant to account for education cost in colleges and universities. However, why there is no university which has been accounted for it? In this paper, the authors analyze the difference between education cost and enterprise cost, then answer the foregoing question . Based on several difficulties, the method of accounting for education cost is finally given .更多还原