高等学校生均标准成本与生均实际成本比较研究

发布时间：2018-06-18 11:23

本文选题：高校教育成本 + 教育成本核算　；参考：《内蒙古科技大学》2013年硕士论文

【摘要】：在高等教育规模不断扩大和大学学费不断上涨的背景下，社会各界对教育成本核算准确性的要求不断提高。但是，教育成本核算并不是一件容易的事，对于教育成本的构成、核算方法等问题，理论界经过多年的研究至今未达成共识，目前很多人对教育成本还存在认识上的误区，容易将实际教育成本与标准教育成本混淆，笼统地研究教育成本核算。教育成本从核算上分为实际教育成本和标准教育成本。实际教育成本反映高校教育资源的实际消耗。标准教育成本反映教育教学活动应该发生的成本水平。二者在核算方法和核算核算意义上存在很大差别。实际教育成本采用会计调整法，利用高校现有财务会计资料，通过调整、转换、剔除高校实际发生的与学生培养无关的支出，增加未在教育经费支出中反映的与培养学生相关的应计费用，转换为高校教育成本。标准教育成本按照国家有关学生培养基本标准测算，培养一个标准学生在一定会计期间所必须发生的，平均用于每个学生的直接支出和应计费用的总和，与实际教育成本的耗费无关。本文首先阐述了教育成本核算的理论基础，然后界定和区分了教育成本、高校教育成本、生均标准成本等相关概念，以及教育成本的特点和核算的原则；其次明确了实际教育成本和标准教育成本的测算基础，包括测算依据、测算对象、测算思路、测算项目等一系列问题；在此基础上，，分别对实际教育成本和标准教育成本设计了不同的核算方法和程序。除了核算方法的论述之外，本文以内蒙古科技大学为例，利用本文提出的教育成本核算方法，对内蒙古科技大学的实际教育成本和标准教育成本分别进行了测算和分析。
[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.
【学位授予单位】：内蒙古科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G645.5

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