發(fā)布時(shí)間：2019-03-02 18:56

【摘要】：隨著社會(huì)的發(fā)展,國家越來越重視人才的培養(yǎng),對教育經(jīng)費(fèi)的投入也不斷增加,但隨之而來的是高等教育資源利用效率達(dá)不到理想水平的問題。同時(shí),由于高校招生制度、收費(fèi)制度放寬,學(xué)生及其家庭成為教育的承擔(dān)者,社會(huì)大眾和所有教育相關(guān)對象都開始密切關(guān)注教育成本。因此,為了實(shí)現(xiàn)高等教育資源的優(yōu)化配置,如何選擇科學(xué)的成本核算方法,建立合理的高校教育成本核算體系至關(guān)重要。在我國,相對于部屬高校來說,在數(shù)量上占優(yōu)勢的省屬高校并沒有享有相應(yīng)比例的教育資源,為了緩解資源匱乏、競爭激烈的現(xiàn)狀,省屬高校當(dāng)務(wù)之急應(yīng)盡快設(shè)計(jì)出科學(xué)的高校教育成本核算體系,進(jìn)而提高省屬高校管理效率,提升省屬高校辦學(xué)效率。本研究運(yùn)用作業(yè)成本法建立一個(gè)成本核算體系,來計(jì)算省屬高校的生均教育成本,具體內(nèi)容為:首先,將選擇省屬高校教育成本為研究對象的原因及背景進(jìn)行分析,并從理論和現(xiàn)實(shí)方面論述了研究的意義。其次,分別介紹了其成本的構(gòu)成、核算原則、前提、基本規(guī)范和作業(yè)成本法的概念、原理、程序,通過分析其成本核算的財(cái)務(wù)狀況、特點(diǎn)、現(xiàn)狀,并結(jié)合作業(yè)成本法的適用范圍,分析采用該方法的必要性和可行性。再次,明確了省屬高校進(jìn)行教育成本核算的步驟:制定基于作業(yè)成本法的高校教育成本核算的原則,逐步歸集、計(jì)算相關(guān)數(shù)據(jù),設(shè)計(jì)成本核算的賬表框架。然后,以S大學(xué)為例,將作業(yè)成本法實(shí)際應(yīng)用到省屬高校教育成本核算中,分別得到不同層次學(xué)生的生均成本,并對成本核算結(jié)果進(jìn)行比較分析。最后,針對此法在實(shí)施過程中存在的問題,提出相應(yīng)對策。研究結(jié)果表明,省屬高校結(jié)合自身情況,利用作業(yè)成本法進(jìn)行教育成本核算是行之有效的,可讓財(cái)務(wù)信息使用者更加準(zhǔn)確地了解省屬高校資源費(fèi)用的消耗情況及生均教育成本等財(cái)務(wù)信息,也為合理確定學(xué)生繳費(fèi)標(biāo)準(zhǔn)提供了參考依據(jù)。
[Abstract]:With the development of society, the country pays more and more attention to the cultivation of talents, and the investment of educational funds is increasing. However, the efficiency of the utilization of higher education resources is not up to the ideal level. At the same time, because of the relaxation of enrollment system and fee system, students and their families become the bearers of education, and the public and all the objects concerned with education begin to pay close attention to the cost of education. Therefore, in order to optimize the allocation of higher education resources, how to select a scientific cost accounting method and establish a reasonable cost accounting system in colleges and universities is very important. In our country, compared with subordinate colleges and universities, provincial colleges and universities in quantity do not enjoy the corresponding proportion of educational resources, in order to alleviate the lack of resources, the status quo of fierce competition, The urgent task of provincial colleges and universities is to design a scientific accounting system of higher education cost as soon as possible, so as to improve the management efficiency of provincial colleges and universities and improve the efficiency of running schools in provincial colleges and universities. This research uses activity-based costing method to establish a cost accounting system to calculate the average education cost of provincial colleges and universities. The specific contents are as follows: firstly, the reasons and background of choosing provincial college education cost as the object of study are analyzed. It also discusses the significance of the research from the aspects of theory and reality. Secondly, it introduces its cost composition, accounting principle, premise, basic norm and the concept, principle and procedure of activity-based costing, and analyzes the financial situation, characteristics and present situation of its cost accounting. Combined with the scope of application of activity-based costing method, the necessity and feasibility of adopting this method are analyzed. Thirdly, the steps of educational cost accounting in provincial colleges and universities are clearly defined: the principles of activity-based costing are formulated, the principles of cost accounting in colleges and universities are gradually gathered, the relevant data are calculated, and the accounting framework of cost accounting is designed. Then, taking S University as an example, the activity-based costing method is applied to the cost accounting of education in provincial colleges and universities, and the average student costs of different levels of students are obtained, and the results of cost accounting are compared and analyzed. Finally, aiming at the problems existing in the implementation of this method, the corresponding countermeasures are put forward. The research results show that it is effective to make use of activity-based costing method to calculate educational costs in provincial colleges and universities in combination with their own situation. Financial information users can more accurately understand the consumption of resource costs of provincial colleges and universities and the average cost of education and other financial information, but also provide a reference for the reasonable determination of students' payment standards.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 許玲麗;艾春榮;;高等教育回報(bào)的質(zhì)量差異——對部屬、省屬與地方高校的比較研究[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2016年08期

2 李濤;彭江浩;余愛芹;;高校教育資源調(diào)查與比較[J];中外企業(yè)家;2016年05期

3 黃享茍;舒文舟;;高校教育成本項(xiàng)目設(shè)置與歸集計(jì)算新探[J];會(huì)計(jì)師;2015年16期

4 周立群;;現(xiàn)行高校教育成本核算方法研究[J];中國管理信息化;2015年16期

5 秦路;彭澤平;;作業(yè)成本法在高校教育成本核算中的實(shí)證研究[J];西南師范大學(xué)學(xué)報(bào)(自然科學(xué)版);2015年06期

6 余永恒;陳守英;蔡洪川;;高�？蒲袑ｍ�(xiàng)經(jīng)費(fèi)管理與會(huì)計(jì)科目設(shè)置匹配性問題的探討[J];韓山師范學(xué)院學(xué)報(bào);2015年03期

7 王朋;余思明;;基于作業(yè)成本法的高校教育成本計(jì)量研究[J];會(huì)計(jì)之友;2015年05期

8 龔莉;;高校教育成本淺析[J];教育教學(xué)論壇;2015年07期

9 杜榮江;馬祥蘭;;基于作業(yè)成本法的高校教育成本核算探究[J];河海大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2014年04期

10 孟焰;孫健;盧闖;劉俊勇;;中國管理會(huì)計(jì)研究述評(píng)與展望[J];會(huì)計(jì)研究;2014年09期

，

本文編號(hào)：2433365