analysis of higher education cost accounting and cost control education（分析高等教育成本核算和成本控制教育）.docVIP

Analysis of higher education cost accounting and cost control education [Paper Keywords] cost cost accounting cost control of higher education [Abstract] Higher cost of education, refers to the university in the educational activities for students of the value of resources spent on education from the accounting point of view to define the cost of higher education, namely the cost of higher education is to train college students spend that can be reliably measured in monetary cost of educational resources. cost accounting and control of higher education should follow the basic idea of ??the current accounting system, institutions and schools under the premise of the dual system, so education should be based on cost accounting and control of accounting information for the existing colleges and universities basis to meet the national budget management and financial institutions to follow current guidelines and under the premise of the school accounting system, drawing on ideas and methods of corporate cost accounting, accounting information of the existing appropriate adjustments and conversions. First, higher education cost accounting issues 1 cost of higher education should include personnel costs, goods and services spending, the share of capital expenditures: personnel costs is paid to teaching and providing services for teaching staff costs of various types of service personnel, goods and services spending is defined as a school education and related services to buy goods and services spending, the share of capital expenditures, capital expenditures refers to the university to acquire fixed assets, intangible assets and other long-term expenses. 2 should not be included in the cost of education spending: spending school-run industries, schools of various non-independent accounting units, operating expenses, the expenditure of affiliates, the higher expenses paid, has been retired personnel retired gold, colleges and universities compensation, don