本文選題：教育成本核算 + 問題　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：長期以來，人們把教育視作消費(fèi)和福利，把學(xué)校作為非營利性機(jī)構(gòu)的傳統(tǒng)思維，使得我國教育部門和機(jī)構(gòu)既沒有提高教育資源使用效率的內(nèi)在動力，也缺乏提高辦事效率的外在壓力。然而市場經(jīng)濟(jì)的“優(yōu)勝劣汰”與資源配置的“扶強(qiáng)”特性，以及教育資源缺乏與資源浪費(fèi)并存的矛盾，使得高等教育發(fā)展面臨著嚴(yán)峻的挑戰(zhàn)。 所以，探討和研究高等院校教育成本精細(xì)化核算和分析，通過加強(qiáng)成本核算以求生存與發(fā)展的必要性和迫切性日益凸顯出來。在高校，必須改變教育管理上不計成本、不講效益的現(xiàn)狀，應(yīng)把教育成本管理放在十分突出的位置，推行精細(xì)化的教育成本核算和控制機(jī)制，建立科學(xué)有效的教育成本核算體系，這對構(gòu)建節(jié)約型校園，實現(xiàn)教育健康、穩(wěn)定、可持續(xù)地發(fā)展具有重要的現(xiàn)實意義。 自建校以來，長沙師范學(xué)校成本意識淡薄，，沒有形成成熟的教育成本核算方法，對教育成本的核算采用粗糙的估算法。然而目前高校競爭日益激烈，長沙師范學(xué)校也不免受到較大的招生壓力，受高額的招生成本、懸殊的專業(yè)規(guī)模、短缺的教育經(jīng)費(fèi)以及低效的資源效益等嚴(yán)峻形勢的影響，其領(lǐng)導(dǎo)層增強(qiáng)了管理決策意識，對成本信息有了前所未有的需求，即需要更科學(xué)、更準(zhǔn)確、更相關(guān)的成本信息。因此，長沙師范學(xué)校急需一種精細(xì)化的教育成本核算和控制方法。本文吸取作業(yè)成本法的精華，嘗試運(yùn)用作業(yè)成本法來核算長沙師范學(xué)校的教育成本，探索一種教育成本核算的新思路。 首先本文介紹了高校教育成本與作業(yè)成本理論，闡述了高校教育成本核算方法以及作業(yè)成本法的基本原理和特點(diǎn)。通過闡述高校應(yīng)用作業(yè)成本法核算教育成本的優(yōu)勢，得出高�？梢赃\(yùn)用作業(yè)成本法進(jìn)行成本管理。在分析了長沙師范學(xué)校教育成本核算的現(xiàn)狀后，本文提出將作業(yè)成本法引入長沙師范學(xué)校教育成本核算，并為其具體應(yīng)用設(shè)計了操作辦法和計算流程。
[Abstract]:For a long time, people regard education as consumption and welfare, the school as a traditional non-profit institution, making China's education departments and agencies have neither inner motive power of improve the efficiency of educational resources, improve work efficiency is also a lack of external pressure. However, the market economy of the "survival of the fittest" and "strong" resource allocation the characteristics and the lack of educational resources, contradictions and waste of resources, the development of higher education is facing a severe challenge.
Therefore, to explore and study the university education cost accounting refinement and analysis, the necessity of strengthening cost accounting in order to survival and development is more and more prominent. In college, we must change education cost management ignored, do not speak the benefit situation, should the education cost management in a prominent position, the cost of education accounting and control mechanism to promote the refinement of the establishment of education cost accounting system of scientific and effective, the construction of a conservation oriented campus, realize the education of health, stability, has important practical significance to sustainable development.
Since the school, normal school Changsha cost consciousness, has not formed the education cost accounting methods, the education cost accounting by the rough estimation method. However, the increasingly fierce competition, Changsha normal school is not subject to the large enrollment pressure, the high cost of college enrollment, the disparity between the professional scale, influence of the grim situation the shortage of education funds and the inefficient resource efficiency, strengthen its leadership management consciousness, a hitherto unknown demand for cost information, which need to be more scientific, more accurate, more relevant cost information. Therefore, the education cost accounting and control method of Changsha normal school need a fine. This article absorbs the essence of ABC, try to use Activity-Based Costing to account Changsha normal school education cost, explore new ideas for education cost accounting.
Firstly, this paper introduces the theory of higher education cost and operation cost, elaborated the higher education cost accounting method and the basic principle and characteristics of ABC. Through elaborates the application of activity-based costing to calculate the education cost advantages that universities can use Activity-Based Costing cost management. In the analysis of the status quo Changsha normal school education cost accounting in this paper, the introduction of the operating cost method Changsha normal school education cost accounting, and design the operation method and calculation process for the specific application.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G657

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