我国教育核算体系的框架及理论阐释
Framework and Theoretical Interpretation of China's System of Education Accounting
李金华1
作者信息
摘要
世界各国都高度重视教育发展,在新时代背景下进行教育活动核算方法的研究有重要的理论与实践意义.本文以联合国教科文组织发布的《国民教育账户方法论》(Methodology of National Education Accounts 2016,MNEA2016)和联合国《国民账户体系》(System of National Accounts 2008,SNA2008)等为基础,讨论我国教育活动核算体系的理论基础与重要范畴,设计账户与核算表通式,构造教育核算指标体系,探讨我国教育核算体系的数据支撑及其与中国国民经济核算体系(China's System of National Accounts 2016,CSNA2016)的对接问题,以期形成我国教育核算体系的基本范式.
Abstract
Countries all over the world attach great importance to the development of education.The research on the accounting methods of educational activities in the new era has important theoretical and practical significance.Based on the Methodology of National Education Accounts(MNEA2016)and the System of National Accounts(SNA2008)issued by UNESCO and UN,this paper discusses the theoretical basis and important categories of China's system of educational activity accounting,designs the general formula of accounts and accounting tables,and constructs the index system of education accounting,and explores the data support of China's system of education accounting and its connection with China's System of National Accounts(CSNA2016)in order to form the basic paradigm of China's system of education accounting.
关键词
教育核算/体系范式/账户矩阵/核算表Key words
Education Accounting/System and Paradigm/Accounting Matrix/Accounting Tables引用本文复制引用
出版年
2024
NETL
NSTL
万方数据