民办幼儿园教育成本核算的问题及对策探索

发布时间：2017-12-31 09:16

本文关键词：民办幼儿园教育成本核算的问题及对策探索　出处：《产业与科技论坛》2015年01期 　论文类型：期刊论文

【摘要】：在调研中发现,民办幼儿园在确定收费标准方面较为粗放,主要原因是教育成本核算存在问题:一是成本核算期与会计业务运作周期不一致;二是成本核算方式不确定;三是成本核算具体项目归集存疑;四是固定资产折旧方法不当。通过实地分析,认为可以采用以下方式解决:一是幼儿园应将财务报告与教育成本报告分期编制;二是幼儿园应采用分区域核算成本的方式进行成本费用归集;三是根据《幼儿园收费管理暂行办法》整理幼儿园成本归集内容;四是固定资产折旧采用工作量法较为准确。
[Abstract]:In the investigation, it is found that the private kindergartens are relatively extensive in determining the charging standard, the main reason is that there are some problems in the accounting of educational cost: first, the period of cost accounting is inconsistent with the operation cycle of accounting business; Second, the way of cost accounting is uncertain; Third, the collection of specific items in cost accounting is doubtful; Fourth, the depreciation method of fixed assets is improper. Through field analysis, the author thinks that the following ways can be adopted: first, kindergarten should compile financial report and education cost report by stages; Second, kindergarten should adopt the method of sub-regional cost accounting to collect the cost. Third, according to the "interim measures on the Management of Kindergarten fees", the contents of kindergarten cost collection should be sorted out. Fourth, depreciation of fixed assets using workload method is more accurate.
【作者单位】：乐山师范学院教育科学学院;西华师范大学教育科学学院;
【基金】：四川省教育发展研究中心课题“乐山市学前教育成本与收费调查研究”(编号:CJF012033)阶段性成果
【分类号】：G617
【正文快照】： 一直以来,幼儿园高收费、乱收费问题都是人们讨论的热点问题。2012年1月,国家发展改革委员会、教育部、财政部共同制定颁布了《幼儿园收费管理暂行办法》,该办法为各类幼儿园收费确定了一个清晰的标准。但是在调研过程中发现,民办幼儿园在确定收费标准方面依然较为粗放,主要原

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