【摘要】 高等学校教育成本核算体系是高等教育发展到一定阶段的产物。本文就高校教育成本核算的前提和原则进行了初步研究,并在此基础上结合教育成本核算的特点,通过设置相应的成本核算科目,确定成本计算方法,所形成的成本核算体系对实际工作具有一定的指导意义。更多还原

【Abstract】 The education cost accounting system of colleges and universities is the period production of higher education development. The article makes a primitive study on the principle and premise of higher education cost accounting, on the basis of which the author, combining the characteristic of higher education cost accounting and setting related the cost accounting items, establishes the way of the cost accounting. The formed cost accounting system is of significance to the practical work.更多还原