面对我国教育经费持续短缺、教育资源利用效率低下的客观现状,研究和探讨中职学校进行教育成本核算的必要性和迫切性日益浮出水面。本文从职业技术学校教育成本核算概念入手,论述了教育成本核算的原则及程序,对职业技术学校教育成本的核算有了更深的认识。 Faced with the continuous shortage of education funds in our country and the inefficient utilization of educational resources, the necessity and urgency of studying and exploring the cost accounting of secondary vocational schools have surfaced day by day. This article starts with the concept of cost accounting of vocational and technical schools, expounds the principle and procedure of cost accounting of education, and gives a deeper understanding of the cost accounting of vocational and technical schools.