近几年,高职院校发展迅速,数量逐年增长,各院校为适应市场运作和争夺生源,适时开设新专业,如何有效利用资金,加强内部管理,开设好和建设好新专业是各高职院校面临的重大问题。本文从教育成本的分类、对象入手,分析高职院校新设专业的教育成本,提出相应的核算原则,给出教育成本核算的思路,以帮助高职院校对新设专业进行监督,提高教育资源的使用效率、教育投资效率和经济效益。 In recent years, the rapid development of higher vocational colleges, the number of growing year by year, the institutions to adapt to the operation of the market and compete for students, timely creation of new majors, how to make effective use of funds, strengthening internal management, opening and building a good new professional is high Vocational colleges face major problems. This article starts with the classification and object of educational cost, analyzes the cost of new professional education in higher vocational colleges, puts forward the corresponding accounting principles and gives the ideas of accounting of educational cost so as to help the higher vocational colleges supervise and improve the new profession The efficiency of using educational resources, the efficiency of educational investment and the economic benefits.