高校财务内部教学成本核算是高校发展过程中重要的会计核算环节,教学成本投入直接关系到高校内部财务向教学资源之间的转化效率,是评判一所高校对教育事业的重视程度的重要指标。笔者结合企业单位成本核算方法,在结合高校特性的基础上简单介绍几种能够应用于高校财务内部教学成本核算的会计方法。 The cost accounting of internal finance of colleges and universities is an important part of accounting in the development of colleges and universities. The input of teaching costs is directly related to the conversion efficiency of internal finance to teaching resources in colleges and universities. It is an important index to judge a university’s emphasis on education. Based on the characteristics of colleges and universities, the author briefly introduces several accounting methods that can be applied to the cost accounting of financial internal teaching in colleges and universities.