【摘要】：目前，由于高等教育財(cái)務(wù)管理體制的影響，，高等學(xué)校在辦學(xué)過(guò)程中未進(jìn)行成本核算，存在著辦學(xué)經(jīng)費(fèi)短缺與資源浪費(fèi)的雙重矛盾，制約了自身的發(fā)展，教育成本問(wèn)題始終是社會(huì)關(guān)注的焦點(diǎn)。成本核算可以滿足社會(huì)各界的信息需求，更可為高等學(xué)校加強(qiáng)資源管理，提高辦學(xué)效益，獲得持續(xù)發(fā)展能力提供有效途徑。 論文在總結(jié)國(guó)內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上，分析找出了目前高等學(xué)校在財(cái)務(wù)核算體系中存在的問(wèn)題及其原因。這些原因包括客觀和主觀兩個(gè)方面：客觀上，高等學(xué)校財(cái)務(wù)制度存在缺陷，核算依據(jù)不統(tǒng)一；教育成本核算對(duì)象特殊，成本核算具有復(fù)雜性。主觀上，高等學(xué)校成本意識(shí)薄弱，核算缺乏動(dòng)力；教育成本核算理論研究不成熟，爭(zhēng)議問(wèn)題未解決。針對(duì)存在的問(wèn)題，論文構(gòu)建了一套簡(jiǎn)便可行的高等學(xué)校教育成本核算體系，這一體系包括核算目標(biāo)、核算原則、核算主體、核算對(duì)象、核算期間、核算范圍、核算方法、核算流程以及信息披露等，并選取了具有代表性的X高等學(xué)校2011年的財(cái)務(wù)數(shù)據(jù)資料對(duì)構(gòu)建的教育成本核算體系進(jìn)行案例實(shí)證分析，計(jì)算出全校和各學(xué)科生均教育成本。最后，論文對(duì)結(jié)論進(jìn)行概括，并指出研究中存在的不足以及未來(lái)的研究方向。高等學(xué)校教育成本核算體系問(wèn)題既是理論研究的課題，更是實(shí)踐的課題。論文希望 通過(guò)這方面的研究，為高等學(xué)校進(jìn)行教育成本核算提供理論支持和實(shí)踐指導(dǎo)，為高等教育財(cái)務(wù)核算體制改革提供參考。
[Abstract]:At present, due to the influence of the financial management system of higher education, colleges and universities have not carried out cost accounting in the course of running a school, there is a double contradiction between the shortage of funds for running schools and the waste of resources, which restricts their own development. The issue of education cost has always been the focus of social concern. Cost accounting can meet the information needs of all walks of life, and provide an effective way for colleges and universities to strengthen the management of resources, improve the efficiency of running schools and obtain the ability of sustainable development. On the basis of summarizing the relevant literatures at home and abroad, this paper analyzes and finds out the problems existing in the financial accounting system of colleges and universities at present and the reasons for them. These reasons include objective and subjective aspects: objectively, there are defects in the financial system of colleges and universities, and the accounting basis is not uniform; the object of educational cost accounting is special, and the cost accounting is complicated. Subjectively, the cost consciousness of colleges and universities is weak, accounting is lack of motivation, the theoretical research of educational cost accounting is not mature, and the dispute is not solved. In view of the existing problems, this paper constructs a simple and feasible accounting system for higher education costs. This system includes accounting objectives, accounting principles, accounting subjects, accounting objects, accounting period, accounting scope, accounting methods, and so on. The accounting process and information disclosure, etc., and selected the financial data of the representative X colleges and universities in 2011 to carry on the empirical analysis to the education cost accounting system constructed, and calculated the average education cost of the whole school and the students of each discipline. Finally, the paper summarizes the conclusions, and points out the shortcomings of the research and the future research direction. The problem of educational cost accounting system in colleges and universities is not only the subject of theoretical research, but also the subject of practice. Through this research, the paper hopes to provide theoretical support and practical guidance for higher education cost accounting, and to provide reference for the reform of financial accounting system in higher education.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G647.5

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