【摘要】：教育活動(dòng)的實(shí)質(zhì)是一個(gè)投入產(chǎn)出過程，由此產(chǎn)生教育成本問題。高等教育具有準(zhǔn)公共產(chǎn)品的屬性，因此，只能由政府來提供，但為了防止經(jīng)濟(jì)學(xué)上的“搭便車”行為以及緩解政府財(cái)政壓力，必須對(duì)高等教育進(jìn)行收費(fèi)。要收費(fèi)就需要科學(xué)準(zhǔn)確地確定教育定價(jià)標(biāo)準(zhǔn)。 高等教育生均培養(yǎng)成本是一種合理的高等教育定價(jià)方法，它能加強(qiáng)高等學(xué)校內(nèi)部管理、合理配置教育資源，也有利于評(píng)價(jià)辦學(xué)效益、進(jìn)行宏觀調(diào)控和遏制教育亂收費(fèi)行為，為政府確定財(cái)政撥款和收費(fèi)標(biāo)準(zhǔn)提供科學(xué)依據(jù)。但由于現(xiàn)行的財(cái)務(wù)制度制約著學(xué)生培養(yǎng)成本核算的開展、現(xiàn)行的會(huì)計(jì)核算體系跟不上高等學(xué)校的發(fā)展和人才培養(yǎng)勞動(dòng)的特殊性帶來高校成本核算的復(fù)雜性等原因，我國(guó)還沒有開展高校生均成本核算。但學(xué)術(shù)界提出了幾種可能的高校生均成本模式，這些模式有一定的優(yōu)點(diǎn)，但還是不能全面、真實(shí)地反映高校的生均成本。因此本文將圍繞高校生均標(biāo)準(zhǔn)培養(yǎng)成本展開并詳細(xì)介紹每類成本的具體內(nèi)容、測(cè)量方法及依據(jù)，并通過一個(gè)案例進(jìn)行說明。 高等學(xué)校生均標(biāo)準(zhǔn)培養(yǎng)成本計(jì)量與核定將從培養(yǎng)一個(gè)標(biāo)準(zhǔn)大學(xué)生應(yīng)該耗費(fèi)的最低成本的角度進(jìn)行測(cè)算，盡量收集和使用具有明確文件依據(jù)的指標(biāo)體系，盡量避免從已經(jīng)發(fā)生的實(shí)際支出中尋求標(biāo)準(zhǔn)。在核算程序上，借鑒企業(yè)成本核算的基本操作程序，結(jié)合高等學(xué)校的特點(diǎn)，在現(xiàn)行高等學(xué)校財(cái)務(wù)制度和會(huì)計(jì)核算體系的基礎(chǔ)上，，開展學(xué)生培養(yǎng)成本核算。本文參照國(guó)家教育部對(duì)高等院校本科教學(xué)水平評(píng)估標(biāo)準(zhǔn)的基本要求，測(cè)算出甘肅省屬高校2009年生均培養(yǎng)成本為16430.5元。通過對(duì)甘肅省屬具有代表性的高校2008-2010的數(shù)據(jù)整理,計(jì)算出甘肅省屬高等院校的生均培養(yǎng)成本，三年的平均值為10964元。兩者相差5466.5元。
[Abstract]:The essence of educational activities is an input-output process, resulting in the cost of education. Higher education has the attributes of quasi-public goods, so it can only be provided by the government. But in order to prevent the "free ride" in economics and alleviate the financial pressure of the government, it is necessary to charge for higher education. Charging requires scientific and accurate determination of educational pricing standards. The average training cost of higher education students is a reasonable pricing method of higher education. It can strengthen the internal management of institutions of higher learning, rationally allocate educational resources, also help to evaluate the effectiveness of running a school, to carry out macro-control and to curb the behavior of random charges in education. To provide a scientific basis for the government to determine the financial allocation and charging standards. However, because the current financial system restricts the development of student training cost accounting, the current accounting system can not keep up with the development of institutions of higher learning and the particularity of talent training labor, which leads to the complexity of cost accounting in colleges and universities. Our country has not carried out the average cost accounting of college students. But the academic circles have put forward several possible college student average cost models, these models have certain advantages, but still can't reflect the college student average cost completely and truly. Therefore, this paper will focus on the standard training cost of college students and introduce in detail the specific content, measurement method and basis of each kind of cost, and explain it through a case. The measurement and approval of the average standard training cost of college students will be carried out from the angle of the lowest cost to cultivate a standard college student, and the index system with clear documents will be collected and used as far as possible. Try to avoid seeking criteria from actual expenditures that have already occurred. In the accounting procedure, the basic operating procedure of enterprise cost accounting is used for reference, combined with the characteristics of institutions of higher learning, on the basis of the current financial system and accounting system of colleges and universities, the cost accounting of students' training is carried out. Referring to the basic requirements of the National Ministry of Education for the evaluation of undergraduate teaching level in colleges and universities, this paper calculates that the average training cost of colleges and universities in Gansu Province in 2009 is 16430.5 yuan. Based on the data collation of the representative colleges and universities in Gansu Province in 2008 / 2010, the average training cost of colleges and universities in Gansu Province is calculated, the average value of which is 10964 yuan in three years. The difference between the two is 5466.5 yuan.
【學(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.5

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