摘要
依据《政府会计准则—基本准则》和其他一系列政府会计准则,结合高校教学活动的实际特点,提出了高校办学成本核算的必要性,设计出高校成本的计算方法及具体的操作步骤,并论述了高校成本核算的意义。
According to the "Government Accounting Standards-Basic Standards"and a series of other government accounting standards,combined with the actual characteristics of teaching activities in colleges and universities,this paper puts forward the necessity of cost accounting in colleges and universities,designs the calculation method and concrete operation steps of cost accounting in colleges and universities,and expounds the significance of cost accounting in colleges and universities.
引文
[1]中共中央.中共中央关于教育体制改革的决定[DB].百度百科,1985-05-27.
[2]中华人民共和国财政部.政府会计准则—基本准则[DB].百度百科,2015-10-23.
[3]中华人民共和国财政部.政府会计制度—行政事业单位会计科目和报表[DB].财政部网,2017-10-24.