本文是依据《高等学校教育培养成本监审办法(试行)》、《普通高等学校基本办学条件指标(试行)》等的相关文件规定,在新会计制度实施后,采用会计调整法对生均标准培养成本进行研究,选取了相关的成本项目构成,以某个特定的工科院校进行测算。生均培养成本的测算为财政生均拨款水平及学费收费标准的制定提供依据,能较科学地反映生均教育支出的直接成本。 This article is based on the relevant documents such as Measures for the Supervision and Inspection of Higher Education Costs (for Trial Implementation) and Basic Conditions of Running Colleges for Basic Institutions (Trial Implementation), etc. After the implementation of the new accounting system, the accounting adjustment method is adopted to measure the students’ Training costs research, selected the composition of the cost of the project, to a specific engineering colleges to measure. The measurement of the average student training cost provides the basis for the financial allocation of per student and the setting of tuition fees, which can more directly reflect the direct cost of per student education expenditure.