【作者】 王金艳；

【导师】 张学忠；

【作者基本信息】 西北师范大学 ， 体育人文社会学， 2006， 硕士

【摘要】 教育成本核算就是采用一定的技术手段和方法，对教育运行过程中发生的各种费用项目进行核算。我国对教育成本核算的研究已有20多年的历史，核算的内容更加明确和详细，核算的方法从传统的测算法到会计核算法，有了很大的进步。许多学者还进一步提出，院系作为教育成本核算的主体具有管理上的重要意义。因此，依据这些理论基础，可以建立高师体育院系的教育成本核算体系。体育院系进行教育成本核算主要目的在于加强院系自身的成本管理和财务管理，能够使其在教育经费短缺的现实状况下有效利用有限的教育资源，建立节约型的发展模式，促进体育教育的可持续发展，从而能够在面临诸多竞争压力的状况下，突出院系自身的教育特色，提高办学水平，并在逐渐开放的教育市场中形成优势竞争力。体育教育具有自身的特点如特殊的教学手段、多样化的教师需求、教学对体育场馆设施较强的依赖性等方面，这些特点可能决定了学生的培养成本不同于其他专业教育。本论文的研究重点在于从会计学的视角建立了体育院系教育成本核算的体系，首先是根据教育生产的特点明确了其基本的理论前提即核算主体、对象、期间、原则等方面；然后是建立了核算的实务流程，设计了相应的会计科目及其分类明细账；确定了相关公共费用分配的标准和方法；然后是演示了具体的记账方法，并设置了部分常用的成本报表。实际上，本文所论述的核算方法主要是用来核算体育院系在教育服务过程中所发生的能够以货币计量的费用项目，核算的成本数据只是院系教育成本(不包括院系的机会成本)，是学生教育总成本的一部分。由于教育的特殊性及其学校的非营利性质，人们在分析院系教育成本质量时，根据的是教育成本数据及其教育效用理论，而不能单单从成本的高低得出院系的经营情况，否则，会得出错误的结论，影响院系的自我发展。对教育成本和教育效用进行相关的成本分析后，可以发现本院系教育成本质量情况，并在此基础上能够找出院系在发展过程中存在的问题和不足，以采取相应的方法降低成本或改进质量。教育成本核算问题在理论界一直处于探讨阶段，由于受到诸多因素的限制，其真正实行起来可能有一定的难度，深入到院系内部的成本核算不管从理论方法还是实践上都更加复杂，更多困难。本文仅仅从理论上进行了初步探讨，今后如果有机会的话，作者将会继续对此问题研究下去，特别是对体育院系教育成本进行实际核算，检验方法的可行性等方面的研究。更多还原

【Abstract】 The calculation of educational cost is to calculate all expenses happening in the course of education according to certain technical methods. In China, the study on calculation of educational cost has more than 20 years. In the period, the content of calculation is more explicit and detailed. The calculation method is from traditional statistics method to accounting method. This is a very big progress. Many Researchers further propose that academies can be looked as accounting subject, which has vital significance in management. Therefore, basing on these rationales, sport departments of normal universities can establish accounting system.The goal of sport departments calculating cost is to raise the level of cost and finance management. Through this way, sport departments can enhance utilization of their own educational resources in the face of shortage of educational investment, and establish economy development pattern. Departments can realize the sustainable development of physical education. Implementing the calculation of educational cost can also enhance educational level and departments have prominent education characteristics, and strong competitive advantage in kinds of competitions in gradually opened educational market.Physical education has its own characteristics such as especial teaching methods, small class scale, diverse demand on teachers and teaching depending on sport facilities etc, and these characteristics maybe decide sport department’s cost is different than other department’s. What is the most important study in the thesis is to establish a kind of accounting system about educational cost of sport departments. Firstly, according to educational particularity, the thesis specifies the basic theory of accounting like account subject, account object, account year, principles of educational cost calculation and so on, then it studies the whole process of accounting cost. It designs corresponding accounts and account books, and discusses the methods and standard of distributing public expenses. The article also shows the concrete account method and designs some commonly used accountant report form. In fact, we only calculate the cost that happens and can be measured by the currency in the course of physical education. These cost don’t include opportunity cost and is only a part of the total educational cost of students. Because of educational particularity and universities belonging to nonprofit organization, when people analyze quality of educational cost, cost data and educational effectiveness should be united to analyze. We can’t draw the conclusion about the level of academies management from only cost data, or wrong conclusion can be obtained, which will influence development of departments. After analyzing the relations between cost data and educational effectiveness, departments can find how is the quality of educational cost. And after finding some questions, they can reduce cost or improve education quality by adopting certain methods.The study on calculation of educational cost of school is still all not mature in theory because of too many limited factors. Studying calculation of department’s educational cost is even difficult and complicated in theory and practice. The thesis only theoretically studies the question. In the future, if I have chance, I will go on to study the question, especially to calculate education cost of sport departments according to real data, and to prove whether the method provided in the thesis is available by applying it in the practice.更多还原