高等学校教育成本核算问题探讨

【作者】 曾维侠；

【导师】 刘志翔；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2004， 硕士

【摘要】 高校教育成本是高校提供教育服务所耗费资源的价值，教育成本数据是高校管理者、投资者、政府部门、学生家庭等有关各方普遍关注的重要信息。教育成本核算是高校加强教育资源管理和利用，提高办学效益的有效途径；是高校会计制度改革，以更确切的反映高校教育经济信息的必然趋势；也是高校自身发展和校际竞争的必然要求。高校实行教育成本核算势在必行。 教育部门虽然是精神生产领域，但同样可以借用物质生产成本核算的规律和原则。高校教育成本的核算，首先必须明确成本核算主体、核算对象、核算期间、核算范围、核算原则、成本项目、资产折旧等理论问题。本文归纳了高校教育成本核算的一般程序，确定了间接教育费用分配标准和方法。对高校应建立教育成本核算制度，使之既成为产生教育成本数据的主渠道，又成为教育管理的有效工具。鉴于目前在高教系统全面建立教育成本核算制度，统一实行单轨制成本核算条件还不成熟，提出了现阶段，可以在民办高校中率先建立起教育成本核算制度，进行成本核算的思路。本文认为，利用现有的会计资料进行调整和转换，来计算教育成本，也是一种现实的选择。 本文研究分析高校教育成本核算的理论和方法问题，旨在为高校建立教育成本核算制度提供相关支持。更多还原

【Abstract】 Educational costs of universities are the value of the consumed resources in providing educational services. The date of educational costs is constantly drawing attention from university supervisors, investors, governments, and students’ families. The calculation of educational costs is a effective way for universities to enhance the utilization of educational resources to improve functioning efficiency. It originates from the accounting reform in universities and from the tense intercollegiate competitions. It is necessary to implement the calculation of educational costs.Though educational department specializes in spiritual production, it can also make use of the cost calculation rules of material production. There are some points which need mentioning in order to calculate educational costs in a university. First, we must specify the subjects of cost calculation, objects of cost calculation, period of cost calculation, scope of cost calculation, principles of cost calculation, cost items and asset depreciations. This thesis generalizes the common process of the cost calculation of universities and advances the allocation standard and methods of indirect educational costs. A systematic study was made on the accounting calculation and accounting revision. The thesis considers it necessary for universities to set up a system of educational cost calculation and then make this system both the main data channel of educational costs and a useful tool in educational supervision whereas it is immature to build a unified cost calculation system, the thesis suggests private universities set up the system first. The thesis also suggests that it is also feasible to make a transformation by using the current accounting date.The thesis makes an in-depth study into the theories and approaches of the cost calculation in higher education. By doing so, it hopes to offer relevant supports for universities in setting up a system of educational cost calculation.更多还原