新《事業(yè)單位會計制度》視角下的中職教育成本核算和控制研究
發(fā)布時間：2018-07-18 07:56
【摘要】：近幾年來,隨著黨和國家越來越重視職業(yè)教育的發(fā)展,對中職教育的投入也不斷加大,我國中職教育有了前所未有的蓬勃發(fā)展。然而隨著辦學規(guī)模的日益擴大,中職學校辦學經(jīng)費不足、機構(gòu)臃腫、設(shè)備閑置、辦學資金使用率低等問題日益顯現(xiàn)。如何加強和完善中職學校的內(nèi)部管理,充分利用、合理配置學校現(xiàn)有資源,是當前中職學校亟待解決的一項非常重要的問題。 在這一背景下,本文以財政部2013年1月1日起實施的新《事業(yè)單位會計制度》和企業(yè)會計制度為基礎(chǔ),結(jié)合前人對教育成本核算的研究成果,針對中職學校區(qū)別于普通中學,以就業(yè)為導向,以專業(yè)技術(shù)能力為基礎(chǔ)的實踐性教育的特點,借鑒企業(yè)的成本核算方法,構(gòu)建較為科學完整的中等職業(yè)學校教育成本核算體系。它有利于政府及時準確的掌握學校的辦學成本、合理進行宏觀調(diào)控、遏制教育亂收費行為,為政府確定財政撥款和制定收費標準提供科學依據(jù)。也有利于評價學校的辦學效益、加快中職學校管理體制改革、為上級主管部門和學校領(lǐng)導科學管理、有效監(jiān)督和正確決策提供參考意見。準確核算教育成本,并及時向?qū)W生和家長公布,讓學校收費有據(jù)可依,能夠消除公眾對學校收費標準的疑慮,保障學生和家長的知情權(quán)。核算成本的目的是為了控制成本,本文在教育成本核算的基礎(chǔ)上,對構(gòu)建中職學校教育成本控制體系提出了幾點建議。 中職學校教育成本核算研究既是理論研究的課題,更是實踐的課題,本文運用規(guī)范研究法并結(jié)合案例研究,從理論和實踐兩個方面來探討中職學校教育成本核算和控制問題。 本文共分七章,第一章闡述了研究背景,提出中職學校教育成本核算的必要性和研究意義,回顧國內(nèi)外對教育成本核算方法的研究,在總結(jié)和借鑒國內(nèi)外相關(guān)研究成果的基礎(chǔ)上分析了當今中職學校教育成本核算中存在的問題和原因,為接下來的研究奠定基礎(chǔ)。 第二章文獻綜述,該部分主要對國內(nèi)外學者在教育成本核算方面所做的相關(guān)研究進行較為全面的介紹。 第三章闡述目前中職教育成本核算中存在的問題以及原因分析,界定教育成本的概念,并闡述了中職教育與普通中學教育的不同之處。 第四章重點介紹中職學校教育成本核算體系的構(gòu)建,闡述設(shè)計原則,明確核算主體、核算對象、核算周期、核算方法和會計科目的設(shè)置等。 第五章通過案例分析,驗證了中職學校教育成本核算體系的科學性、準確性和可操作性,其產(chǎn)生的教育成本數(shù)據(jù)對政府撥款和學校的管理具有一定的參考意義。 第六章對構(gòu)建教育成本控制體系等內(nèi)容進行介紹。 第七章是對全文的總結(jié),并在此基礎(chǔ)上提出未來研究的方向。 本文分析和研究中職學校教育成本核算的理論和方法,并結(jié)合案例分析,旨在為中職學校建立教育成本核算體系提供相關(guān)理論和實踐支持。
[Abstract]:In recent years, with the development of vocational education paid more and more attention to by the Party and the country, the investment in secondary vocational education is also increasing, and the secondary vocational education in our country has had unprecedented vigorous development. However, with the increasing expansion of the scale of running a school, problems such as insufficient funds, bloated institutions, idle equipment and low utilization rate of school funds are increasingly apparent in secondary vocational schools. How to strengthen and perfect the internal management of the secondary vocational school, make full use of the existing resources of the school, is a very important problem to be solved urgently. Under this background, based on the new Accounting system of Public institutions and Enterprise Accounting system implemented by the Ministry of Finance from January 1, 2013, combined with the previous research results on educational cost accounting, this paper aims at the difference between secondary vocational schools and ordinary middle schools. Based on the characteristics of practical education based on professional and technical ability, a scientific and complete cost accounting system for secondary vocational school is constructed by using the cost accounting methods of enterprises for reference. It is helpful for the government to grasp the cost of running a school in time and accurately, to carry out reasonable macro regulation and control, to curb the behavior of random charging of education, and to provide a scientific basis for the government to determine the financial allocation and draw up the charging standard. It is also helpful to evaluate the efficiency of the school, accelerate the reform of the management system of the secondary vocational school, and provide reference for the scientific management, effective supervision and correct decision-making of the superior department in charge and the school leader. The accurate accounting of education costs and timely announcement to students and parents can ensure the students' and parents' right to know by allowing school fees to be supported by evidence and by removing the public's doubts about the school fees standards and protecting the students' and parents' right to know. The purpose of cost accounting is to control cost. On the basis of educational cost accounting, this paper puts forward some suggestions on the construction of educational cost control system in secondary vocational schools. The study of secondary vocational school education cost accounting is not only a theoretical research topic, but also a practical one. This paper applies the normative research method and case study to discuss the cost accounting and control of secondary vocational school education from the two aspects of theory and practice. This paper is divided into seven chapters. The first chapter describes the research background, puts forward the necessity and significance of the secondary vocational school education cost accounting, reviews the domestic and foreign research on the educational cost accounting method. On the basis of summarizing and drawing lessons from relevant research results at home and abroad, this paper analyzes the existing problems and reasons in the cost accounting of secondary vocational school education, which lays a foundation for the following research. The second chapter is a literature review, this part mainly introduces the domestic and foreign scholars in the field of education cost accounting research. The third chapter expounds the existing problems and reasons in the cost accounting of secondary vocational education, defines the concept of education cost, and expounds the differences between secondary vocational education and general middle school education. The fourth chapter mainly introduces the construction of the secondary vocational school education cost accounting system, expounds the design principle, clarifies the accounting subject, the accounting object, the accounting cycle, the accounting method and the accounting subject setting and so on. The fifth chapter verifies the scientific accuracy and maneuverability of the secondary vocational school education cost accounting system through the case analysis. The education cost data produced by the system have certain reference significance to the government appropriation and the school management. The sixth chapter introduces the construction of educational cost control system. The seventh chapter is a summary of the full text, and on this basis put forward the direction of future research. This paper analyzes and studies the theory and method of educational cost accounting in secondary vocational schools, and combines the case study to provide relevant theoretical and practical support for the establishment of educational cost accounting system in secondary vocational schools.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G717.5
本文編號：2131247
[Abstract]:In recent years, with the development of vocational education paid more and more attention to by the Party and the country, the investment in secondary vocational education is also increasing, and the secondary vocational education in our country has had unprecedented vigorous development. However, with the increasing expansion of the scale of running a school, problems such as insufficient funds, bloated institutions, idle equipment and low utilization rate of school funds are increasingly apparent in secondary vocational schools. How to strengthen and perfect the internal management of the secondary vocational school, make full use of the existing resources of the school, is a very important problem to be solved urgently. Under this background, based on the new Accounting system of Public institutions and Enterprise Accounting system implemented by the Ministry of Finance from January 1, 2013, combined with the previous research results on educational cost accounting, this paper aims at the difference between secondary vocational schools and ordinary middle schools. Based on the characteristics of practical education based on professional and technical ability, a scientific and complete cost accounting system for secondary vocational school is constructed by using the cost accounting methods of enterprises for reference. It is helpful for the government to grasp the cost of running a school in time and accurately, to carry out reasonable macro regulation and control, to curb the behavior of random charging of education, and to provide a scientific basis for the government to determine the financial allocation and draw up the charging standard. It is also helpful to evaluate the efficiency of the school, accelerate the reform of the management system of the secondary vocational school, and provide reference for the scientific management, effective supervision and correct decision-making of the superior department in charge and the school leader. The accurate accounting of education costs and timely announcement to students and parents can ensure the students' and parents' right to know by allowing school fees to be supported by evidence and by removing the public's doubts about the school fees standards and protecting the students' and parents' right to know. The purpose of cost accounting is to control cost. On the basis of educational cost accounting, this paper puts forward some suggestions on the construction of educational cost control system in secondary vocational schools. The study of secondary vocational school education cost accounting is not only a theoretical research topic, but also a practical one. This paper applies the normative research method and case study to discuss the cost accounting and control of secondary vocational school education from the two aspects of theory and practice. This paper is divided into seven chapters. The first chapter describes the research background, puts forward the necessity and significance of the secondary vocational school education cost accounting, reviews the domestic and foreign research on the educational cost accounting method. On the basis of summarizing and drawing lessons from relevant research results at home and abroad, this paper analyzes the existing problems and reasons in the cost accounting of secondary vocational school education, which lays a foundation for the following research. The second chapter is a literature review, this part mainly introduces the domestic and foreign scholars in the field of education cost accounting research. The third chapter expounds the existing problems and reasons in the cost accounting of secondary vocational education, defines the concept of education cost, and expounds the differences between secondary vocational education and general middle school education. The fourth chapter mainly introduces the construction of the secondary vocational school education cost accounting system, expounds the design principle, clarifies the accounting subject, the accounting object, the accounting cycle, the accounting method and the accounting subject setting and so on. The fifth chapter verifies the scientific accuracy and maneuverability of the secondary vocational school education cost accounting system through the case analysis. The education cost data produced by the system have certain reference significance to the government appropriation and the school management. The sixth chapter introduces the construction of educational cost control system. The seventh chapter is a summary of the full text, and on this basis put forward the direction of future research. This paper analyzes and studies the theory and method of educational cost accounting in secondary vocational schools, and combines the case study to provide relevant theoretical and practical support for the establishment of educational cost accounting system in secondary vocational schools.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G717.5
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