【摘要】 高等教育收费问题业已引起社会普遍关注,而造成这一问题的关键在于高等教育的成本核算。完善高等教育成本核算,首先应明确教育成本核算的会计前提,确立教育成本核算的会计原则,还应注意提取固定资产折旧、明确教育产品成本核算项目、设置教育成本核算会计科目,并进行账务处理。更多还原

【Abstract】 It has been paid great attention of the charge issues of higher education by the society.The key point of solving the problem was to improve the cost accounting.In this paper,the author gave some advices such as making sure the accounting premise,establishing the accounting principle,extracting the depreciation of fixed as-sets,setting up the accounting item and processing the account operation.更多还原