2000年以来,随着国家教育投入的增加和学校办学活动多元化发展,我国高等学校数量、种类不断增多,高等学校的资金规模总量和结构都发生了很大变化。目前,我国高校的资金来源以举办者投入为主,受教育者合理分担培养成本,部分学校还设立基金会等接受社会捐赠。多渠道的资金来源在一定程度上提高了高校的融资能力,对于保障高校正常运转具有重要意义,但这也增大了加强资金核算、合理分摊教育成本的难度,由此产生了对于 Since 2000, with the increase of state education investment and the diversified development of school activities, the number and types of colleges and universities in our country have been increasing. The total amount and structure of funds in colleges and universities have undergone great changes. At present, the sources of funds for colleges and universities in our country are mainly those sponsored by the organizers. Educators make reasonable efforts to share the costs of cultivation. Some schools also set up foundations to accept social donations. The multi-channel source of funds to a certain extent, improve the financing ability of colleges and universities, for the protection of the normal operation of colleges and universities is of great significance, but it also increases the difficulty of strengthening capital accounting, reasonable cost-sharing education, resulting in