【摘要】 目前,我国高校缺乏成本费用核算与追求成本最小化的动力,未对二级学院的责任成本进行核算,导致二级学院运行成本过高、教育资源利用效率不佳。本文以《政府会计准则制度》及《行政事业单位成本核算基本指引》为基础,构建了高校二级学院责任成本核算指标体系,以期为高校二级学院多渠道筹集资金、有效利用资金资产以及投入产出绩效考核提供参考。更多还原

【Abstract】 At present, China’s colleges and universities lack the motivation of cost accounting and cost minimization, the responsibility cost of the secondary college is not accounted. As a result, the operating cost of secondary colleges is too high and the utilization efficiency of educational resources is poor. Based on the Government Accounting Standard System and the Basic Guidelines for Cost Accounting of Administrative Institutions, through constructing the responsibility cost accounting index system of secondary colleges in colleges and universities, this paper tries to provide reference to raise funds through multiple channels, make effective use of capital assets and evaluate the input-output performance.更多还原