發(fā)布時(shí)間：2018-03-31 22:37

  本文選題：高職教育　切入點(diǎn)：教育成本　出處：《西安建筑科技大學(xué)》2013年碩士論文

【摘要】：教育成本是教育活動(dòng)過(guò)程中所耗費(fèi)的社會(huì)資源的總集合。高職院校教育成本是衡量高職院校教育資源耗費(fèi)及使用合理性和效益性高低的重要尺度，也是合理確定高職院校教育成本分擔(dān)的依據(jù)。長(zhǎng)期以來(lái)，由于經(jīng)費(fèi)來(lái)源渠道單一和嚴(yán)重不足、教育成本意識(shí)的匱乏，公辦高職院校普遍教育資源使用效率低、教育成本管理薄弱。目前，在高職院校中普遍存在以收定支，以支確本的現(xiàn)象，這在一定程度上制約了高職院校的長(zhǎng)遠(yuǎn)發(fā)展。因此，如何合理劃分高職院校教育成本的類(lèi)型和內(nèi)涵，從提高教育質(zhì)量的角度加強(qiáng)高職院校教育成本的控制，從高職院校的實(shí)際運(yùn)行中找尋教育成本管理的問(wèn)題并提出解決的措施與建議，對(duì)高職院校的穩(wěn)步發(fā)展具有一定的現(xiàn)實(shí)意義。 本文結(jié)合某省公辦高職院校的自身特點(diǎn)與財(cái)務(wù)核算現(xiàn)狀，以高職院校為基本研究單位，運(yùn)用數(shù)理統(tǒng)計(jì)分析、系統(tǒng)分析和比較分析等方法對(duì)高職院校教育成本問(wèn)題進(jìn)行研究。首先，本文論述了教育成本的研究背景和意義，闡述了國(guó)內(nèi)外學(xué)者對(duì)教育成本的相關(guān)研究；其次，，本文以教育成本理論為依據(jù)對(duì)高職院校教育成本的概念、分類(lèi)、特性進(jìn)行了研究與論述，對(duì)教育成本中有爭(zhēng)議的問(wèn)題，依據(jù)某省高職院校的實(shí)際闡述了自己的觀點(diǎn)；第三，本文在探討了高職院校教育成本核算的會(huì)計(jì)前提、主體、對(duì)象及原則的基礎(chǔ)上，根據(jù)目前實(shí)施的高職院校財(cái)務(wù)核算科目，依據(jù)成本理論提出了對(duì)高職院校教育成本分類(lèi)的構(gòu)想；最后，本文以2011、2012年某省10所高職院校相關(guān)數(shù)據(jù)為依據(jù)，分析了高職院校的教育收入來(lái)源和教育經(jīng)費(fèi)支出的總體情況，依據(jù)高職院校教育成本分類(lèi)的構(gòu)想對(duì)高職院校教育的直接成本、間接成本和資本性成本進(jìn)行了實(shí)際歸類(lèi)，從中分析了高職院校教育成本管理中存在的問(wèn)題，并提出了加強(qiáng)高職院校教育成本管理的建議，以期對(duì)推動(dòng)高職院校教育成本管理有所幫助。
[Abstract]:The cost of education is the total collection of social resources consumed in the process of educational activities.The cost of education in higher vocational colleges is an important measure to measure the consumption of educational resources and the rationality and efficiency of their use. It is also the basis for the reasonable determination of the sharing of educational costs in higher vocational colleges.For a long time, because of the single and serious lack of funding sources and the lack of awareness of educational cost, public vocational colleges are generally inefficient in using educational resources and weak in the management of educational costs.At present, there is a general phenomenon in higher vocational colleges, which restricts the long-term development of higher vocational colleges to a certain extent.Therefore, how to reasonably divide the types and connotations of higher vocational education costs and strengthen the control of higher vocational colleges' education costs from the angle of improving the quality of education,It is of practical significance for the steady development of higher vocational colleges to find out the problems of educational cost management from the actual operation of higher vocational colleges and put forward some measures and suggestions to solve them.Based on the characteristics of a province's public vocational colleges and the present situation of financial accounting, this paper studies the cost of higher vocational education by means of mathematical statistical analysis, systematic analysis and comparative analysis, taking higher vocational colleges as the basic research units.First of all, this paper discusses the background and significance of the research on educational cost, and expounds the related research of educational cost by domestic and foreign scholars. Secondly, this paper classifies the concept of educational cost in higher vocational colleges based on the theory of educational cost.On the basis of the actual situation of a province's higher vocational colleges, the author expounds his own viewpoint. Thirdly, this paper discusses the accounting premise and the main body of the higher vocational colleges' educational cost accounting.On the basis of the object and principle, according to the current financial accounting course of higher vocational colleges and the cost theory, this paper puts forward the idea of classifying the cost of higher vocational education. Finally, this paper bases on the relevant data of 10 higher vocational colleges in a province in 2011 and 2012.This paper analyzes the source of education income and the general situation of educational expenditure in higher vocational colleges, and classifies the direct, indirect and capital costs of higher vocational education according to the conception of the classification of education costs in higher vocational colleges.This paper analyzes the problems existing in the management of educational cost in higher vocational colleges and puts forward some suggestions for strengthening the management of educational costs in higher vocational colleges in order to help promote the management of educational costs in higher vocational colleges.
【學(xué)位授予單位】：西安建筑科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：G717.5

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本文編號(hào)：1692819