本文選題：高校教育成本 + 教育成本核算�。� 參考：《內(nèi)蒙古科技大學(xué)》2013年碩士論文

【摘要】：在高等教育規(guī)模不斷擴(kuò)大和大學(xué)學(xué)費(fèi)不斷上漲的背景下，社會(huì)各界對(duì)教育成本核算準(zhǔn)確性的要求不斷提高。但是，教育成本核算并不是一件容易的事，對(duì)于教育成本的構(gòu)成、核算方法等問(wèn)題，理論界經(jīng)過(guò)多年的研究至今未達(dá)成共識(shí)，目前很多人對(duì)教育成本還存在認(rèn)識(shí)上的誤區(qū)，容易將實(shí)際教育成本與標(biāo)準(zhǔn)教育成本混淆，籠統(tǒng)地研究教育成本核算。教育成本從核算上分為實(shí)際教育成本和標(biāo)準(zhǔn)教育成本。實(shí)際教育成本反映高校教育資源的實(shí)際消耗。標(biāo)準(zhǔn)教育成本反映教育教學(xué)活動(dòng)應(yīng)該發(fā)生的成本水平。二者在核算方法和核算核算意義上存在很大差別。實(shí)際教育成本采用會(huì)計(jì)調(diào)整法，利用高�，F(xiàn)有財(cái)務(wù)會(huì)計(jì)資料，通過(guò)調(diào)整、轉(zhuǎn)換、剔除高校實(shí)際發(fā)生的與學(xué)生培養(yǎng)無(wú)關(guān)的支出，增加未在教育經(jīng)費(fèi)支出中反映的與培養(yǎng)學(xué)生相關(guān)的應(yīng)計(jì)費(fèi)用，轉(zhuǎn)換為高校教育成本。標(biāo)準(zhǔn)教育成本按照國(guó)家有關(guān)學(xué)生培養(yǎng)基本標(biāo)準(zhǔn)測(cè)算，培養(yǎng)一個(gè)標(biāo)準(zhǔn)學(xué)生在一定會(huì)計(jì)期間所必須發(fā)生的，平均用于每個(gè)學(xué)生的直接支出和應(yīng)計(jì)費(fèi)用的總和，與實(shí)際教育成本的耗費(fèi)無(wú)關(guān)。 本文首先闡述了教育成本核算的理論基礎(chǔ)，然后界定和區(qū)分了教育成本、高校教育成本、生均標(biāo)準(zhǔn)成本等相關(guān)概念，以及教育成本的特點(diǎn)和核算的原則；其次明確了實(shí)際教育成本和標(biāo)準(zhǔn)教育成本的測(cè)算基礎(chǔ)，包括測(cè)算依據(jù)、測(cè)算對(duì)象、測(cè)算思路、測(cè)算項(xiàng)目等一系列問(wèn)題；在此基礎(chǔ)上，，分別對(duì)實(shí)際教育成本和標(biāo)準(zhǔn)教育成本設(shè)計(jì)了不同的核算方法和程序。除了核算方法的論述之外，本文以內(nèi)蒙古科技大學(xué)為例，利用本文提出的教育成本核算方法，對(duì)內(nèi)蒙古科技大學(xué)的實(shí)際教育成本和標(biāo)準(zhǔn)教育成本分別進(jìn)行了測(cè)算和分析。
[Abstract]:In the context of the increasing scale of higher education and the rising of university tuition, the requirements for the accuracy of educational cost accounting have been improved continuously. However, the cost accounting of education is not an easy thing. The theory circle has not reached consensus on the composition of the cost of education and the method of accounting for many years. Many people have a misunderstanding about the cost of education. It is easy to confuse the cost of the actual education with the standard education cost, and to study the education cost accounting in general. The cost of education is divided into the actual cost of education and the standard education cost. The actual cost of education reflects the actual consumption of the educational resources of higher education. The standard education cost reflects the education. The cost level of teaching activities should occur. There are great differences in the accounting and accounting methods between the two. The actual cost of education adopts the accounting adjustment method, uses the existing financial accounting data in Colleges and universities, through adjustment, conversion and elimination of the actual expenses of College Students' training, which is not reflected in the expenditure of education. The cultivation of students and related accruals, converted to higher education cost. The standard cost of education in accordance with the relevant national standard training students basic measure, cultivate a standard student must occur in a certain accounting period, the average expenditure per student for direct and total accruals, regardless of the actual cost of education cost.
This paper first expounds the theoretical basis of educational cost accounting, and then defines and distinguishes the related concepts of education cost, higher education cost, standard cost of life and other related concepts, and the characteristics of education cost and the principle of accounting. Secondly, it defines the basis of calculating the actual cost of education and the cost of standard education, including the basis of calculation, the measurement object and the measurement. On the basis of this, different accounting methods and procedures are designed for the actual cost of education and the cost of standard education. In addition to the account of the accounting methods, this paper takes the Inner Mongolia University of Science and Technology as an example and uses the educational cost accounting method proposed in this paper to the actual situation of the Inner Mongolia University of Science and Technology. Educational cost and standard education cost were calculated and analyzed respectively.
【學(xué)位授予單位】：內(nèi)蒙古科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G645.5

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