高校实施作业成本法核算的困境与对策研究

作业成本法作为西方国家的先进方法，在我国引进和运用得并不充分。高校作为理论研究的重镇难以真正地实施作业成本法进行教育成本核算，究其原因，主要是我国高校教育成本核算的观念尚未形成、作业成本法的内涵尚有争议以及实践作业成本法核算的环境尚未健全。针对三方面的因素提出对策：明确作业成本核算要素、完善作业成本法运营的各个环节和建立中国特色的高校作业成本法运营体系。

On the Difficulties and Countermeasures of Activity-based Costing in Colleges and Universities

As the advanced method in the western countries, activity-based costing is not introduced and applied efficiently in China. As the majorsource of theoretical study, colleges and universities have many difficulties in the implement of activity-based education costing. The reasons include the unformed concept, controversies in the connotation and lack of environment of activity-based costing. In order to solve the problems, we should make clear the majorfactors in the activity- based costing, complete the env...