对高校本科教学工作水平评估四项教学经费统计的思考

四项教学经费作为高校本科教学工作水平评估一项重要指标，由于其含义与现行高校会计科目核算内容不完全一致，给统计工作带来较大困难。在新会计制度下，各迎评高校应准确理解四项教学经费的涵义，努力实现高校会计核算口径与四项教学经费统计口径的统一，从而科学、快速地将会计核算数据转化为四项教学经费统计数据，满足本科教学工作水平评估的要求。

An Argument on Teaching Fund Statistics of Four Items for the National Evaluation of Undergraduate Teaching Quality

Four items of teaching funds, as an important index in the national evaluation of undergraduate teaching quality, can bring great difficulty in statistic work for its inconsistency with the current adjust accounts. Under the new accounting system, the to-be-evaluated universities should have accurate understanding of four items of teaching funds and try to realize the accordance between the standards of university accounting checking and the our items of teaching funds, which can be a great help for the transfer from the data of accounting checking into that of four items of teaching funds and meet the demands of evaluation.