英国高等教育财政问责：成本透明核算

Financial Accountability of Higher Education in UK: The Transparent Approach to Costing

财政透明度是现代公共管理的必然要求，财政信息公开是财政透明度的本质规定和重要内容。成本透明核算使英国高校的财务透明度大大提高，成为英国高等教育财政问责的重要路径。成本透明核算体系具备如下四个特征：其一，以作业成本法为基础，使高校成本核算对象更加明确；其二，通过选取合理的成本动因，使间接成本的分配更加科学；其三，通过成本调整计算，能够更全面地反映各类活动的成本；其四，间接成本率的计算为项目资助方补偿高校的间接成本提供了合理依据，最终推进高校的可持续发展。

Financial transparency is the necessary requirement of modern public administration， whose natureand important content is the disclosure of financial information. The Transparent Approach to Costing (TRAC) hasgreatly improved the financial transparency of higher education institutions，thereby becoming an important methodof financial accountability of higher education in UK. TRAC has four features: Firstly， it is based on Activity BasedCosting and makes the costing object of higher education institutions clearer. Secondly， it makes the distribution ofindirect cost more scientific by choosing reasonable cost driver. Thirdly， it can reflect the cost of activities morecomprehensively by cost adjustment calculation. Last but not least， it provides the reasonable basis for projectsponsor to compensate the indirect cost of higher education institutions by calculating the charge-out rates，whichpromotes eventually the sustainable development of higher education institutions.