我國(guó)高校教育成本核算研究

13800字
原創(chuàng)畢業(yè)論文，本站獨(dú)家提交，推薦下載使用


摘要 在如今社會(huì)、經(jīng)濟(jì)、文化活動(dòng)中高等教育的地位越來(lái)越突出，政府和家庭將越來(lái)越多的資源投入到高等院校的辦學(xué)活動(dòng)中，高校在整個(gè)社會(huì)資源的使用和分配中占據(jù)了更加重要的位置。但是隨著新聞的透明化和對(duì)高校教育關(guān)注度的提高，高校教育的一些問(wèn)題也暴露在社會(huì)大眾視線內(nèi)，如教育資源的不足問(wèn)題、教育資源的合理配置問(wèn)題、合理的教育收費(fèi)標(biāo)準(zhǔn)問(wèn)題、教育結(jié)構(gòu)性問(wèn)題和宏觀視角下的高校巨額投資與社會(huì)效益問(wèn)題等?，F(xiàn)階段由于各種各樣因素的限制，我國(guó)對(duì)高校教育成本方面的研究尚處于起步階段，對(duì)于高校教育成本的概念、核算項(xiàng)目的劃分及核算方法等的研究都有待深化。為了更好地推進(jìn)高校教育體制改革和提高高校辦學(xué)效益，對(duì)高校的教育成本運(yùn)用科學(xué)的方法核算和控制必不可少。
本文首先對(duì)高校教育成本的概念和內(nèi)容進(jìn)行了基礎(chǔ)性研究，其次對(duì)高校教育成本核算的理論具體研究，從核算主體、核算對(duì)象、核算期間、核算項(xiàng)目四個(gè)方面分別闡述，然后對(duì)高校教育成本核算方法進(jìn)行了研究設(shè)計(jì)，從會(huì)計(jì)科目的設(shè)置、高校教育成本的記錄、歸集與分配具體研究成本核算可行的方法，接著以某高校的實(shí)際經(jīng)濟(jì)業(yè)務(wù)作為案例，對(duì)高校教育成本的會(huì)計(jì)科目設(shè)置和業(yè)務(wù)處理分別進(jìn)行了實(shí)證分析，并得出實(shí)際的成本核算結(jié)果，最后，通過(guò)前面的研究進(jìn)行系統(tǒng)應(yīng)用的分析和未來(lái)研究的展望。
本文通過(guò)五個(gè)主要方面的研究，旨在為目前高校存在的成本意識(shí)不強(qiáng)、資源配置效率低下，無(wú)法提供較為準(zhǔn)確的教育成本信息及成本控制缺失問(wèn)題提供理論支持和實(shí)踐建議，使其高校獲得持續(xù)健康發(fā)展的能力，同時(shí)督促高等學(xué)校自身牢牢具備成本節(jié)約的觀念，能夠意識(shí)到要科學(xué)合理的配置教育資源，從而大幅度提升高等學(xué)校的教育效率以及市場(chǎng)的經(jīng)濟(jì)效益。

關(guān)鍵詞 高校教育成本 成本核算 成本歸集 成本分配

Research on the accounting of higher education cost in China

Abstract In today's social status, economic and cultural activities in higher education has become increasingly prominent, national financial education expenditure increased year by year, the government and the family will be more and more resources into higher education school activities, colleges and universities throughout the the use and distribution of social resources occupy a more important position.But with the news of transparency and improve the attention of higher education, some of the problems of higher education are also exposed to the public eye, such as the problem of inadequate educational resources, rational allocation of educational resources, education fees and reasonable standards, structural problems of education and universities huge investment and social issues such as macro Perspective, these problems can not be avoided university system problems.However, at this stage, due to a variety of factors, the research on the educational aspects of the cost of college is still in its infancy, the concept of higher education costs, the division and the accounting methods of accounting items and other studies have yet to be deepened. In order to better promote educational reform universities and colleges to improve operating efficiency, the cost of university education to use the scientific method to accounting and control is essential.
Firstly, the cost of college education concept and classification of basic research, followed by the specific theoretical research on higher education costing from four main aspects of accounting, accounting objects, period accounting, project accounting elaborated separately, again the cost of college education accounting methods were studied design, conduct specific studies costing feasible from a set of accounts, records the cost of higher education, collection and allocation, and finally, through the analysis of previous studies conducted system applications and prospects for future research.
By studying the five major areas, aimed at resolving the current cost of college is not strong sense of presence, inefficient allocation of resources, unable to provide more accurate information on the cost of education and cost control Lack provide theoretical support and practical guidance to universities achieve sustained ability of healthy development.While urging colleges themselves firmly in the concept of cost-savings can be realized to a scientific and rational allocation of educational resources, thereby greatly enhancing the efficiency of colleges of education and economic markets.

Key words Colleges’ Educational Cost Cost Accounting Cost Aggregation
Cost Distribution

目 錄
引 言 1
第一章 高校教育成本概述 2
1.1 高校教育成本的概念 2
1.2高校教育成本的內(nèi)容 2
1.3 加強(qiáng)高校教育成本核算的意義 2
第二章 高校教育成本核算的理論 3
2.1高校教育成本核算主體 3
2.2高校教育成本核算對(duì)象 3
2.3高校教育成本核算期間 4
2.4高校教育成本項(xiàng)目 4
第三章 高校教育成本核算流程設(shè)計(jì) 5
3.1 設(shè)置高校教育成本核算的會(huì)計(jì)科目和成本計(jì)算單 5
3.1.1會(huì)計(jì)科目 5
3.1.2成本計(jì)算單設(shè)置 6
3.2 高校教育成本的記錄、歸集與分配 7
3.2.1 直接人工費(fèi)用 7
3.2.2 直接教學(xué)費(fèi)用 8
3.2.3 教學(xué)輔助費(fèi)用 9
3.2.4 行政管理費(fèi)用 9
3.2.5 科研費(fèi)用 10
3.3 高校教育成本的計(jì)算 10
第四章 案例分析 11
4.1 分析資料的收集 11-br..