【作者】 姚宗法；

【导师】 李全生；

【作者基本信息】 天津工业大学 ， 管理科学与工程， 2008， 硕士

【摘要】 高等学校教育成本核算是高校管理的一个重要组成部分,也是高校财务管理中的一个重要环节。长期以来人们把高校教育当作纯消费性事业,在这种观念指导下,高校财务管理只是预算收支金额,从不计算成本,更不敢提效益,认为一提效益就是赚钱。其实高校教育也是一种重要的生产性投资,有投入和产出,应该讲究教育办学效益,尤其在教育经费不足的情况下,更要进行高校教育成本核算。高校进行成本核算不仅是缓解办学经费不足的重要手段,而且体现了社会对高校的现实要求和高校改革与发展的客观需要,进行高校教育成本核算正成为高校的必然选择。高校教育成本核算既是理论研究的课题,更是实践的课题,本文从理论和实践两个方面探讨高校教育成本核算问题,以理论研究为主。本文共分六章。第一章在阐述了高校教育成本核算研究背景后,对国内外研究现状进行了归纳、评述,然后介绍本文的主要内容、方法和技术路线。第二章着重对高校教育成本相关的基础概念进行理论性分析,并阐述了高校教育成本的一些分类方法,明确了高校教育成本的概念规定,使高校教育成本核算有的放矢。第三章主要对高校教育成本核算的相关概念进行了分析,明确了高校教育成本核算应遵循的原则,会计前提以及高校教育成本核算对象和范围的确定。第四章主要在列举分析了我国现行的与高校教育有关的不同成本核算模式的基础上,借鉴企业的成本核算方法提出了高校教育成本核算的模式。第五章用具体案例说明了高校教育成本核算的方法和具体步骤。第六章全文总结,对全文的结论进行了归纳并提出了需要进一步研究的问题。更多还原

【Abstract】 Higher education cost accounting is an important part of higher education management and a critical link of higher education financial management. People have taken higher education as purely consuming project for many years, under the guideline of which, higher education financial management only makes budget for incoming and outgoing amount, never takes cost into account and not even mentions the efficiency which may means making money from that. Actually higher education is also a kind of significant manufacturing investment and includes input and output, as a result of which, educational efficiency should be considered and higher education cost accounting should be made especially under the circumstance of funds shortage. Cost accounting can not only alleviate funds shortage but also embody the real social requirements to the universities and the objective needs to the universities’ reform and development.Chapter 1 makes the summary and remarks to the research conditions home and abroad after expounds the research background of higher education cost accounting, and then introduces the main content, method and technical line.Chapter 2 significantly make theoretical analysis to the fundamental conception related to higher education cost, expounds several classification methods of higher education cost, makes clear the conception regulations of higher education cost, and has the higher education cost accounting with clear target.Chapter 3 mostly put forward higher education cost accounting model through learning from the cost accounting method of enterprises on the basis of analyzing our current different cost accounting modes.Chapter 4 establishes higher education cost prediction model and make simple demonstrative analysis.Chapter 5 takes use of concrete example to explain the methods and detailed procedures of cost accounting on higher education.Chapter 6 generalizes the conclusions throughout this article and makes some suggestions.更多还原