高等学校教育成本核算体系研究

发布时间：2019-02-28 15:34

【摘要】：目前，由于高等教育财务管理体制的影响，，高等学校在办学过程中未进行成本核算，存在着办学经费短缺与资源浪费的双重矛盾，制约了自身的发展，教育成本问题始终是社会关注的焦点。成本核算可以满足社会各界的信息需求，更可为高等学校加强资源管理，提高办学效益，获得持续发展能力提供有效途径。论文在总结国内外相关文献的基础上，分析找出了目前高等学校在财务核算体系中存在的问题及其原因。这些原因包括客观和主观两个方面：客观上，高等学校财务制度存在缺陷，核算依据不统一；教育成本核算对象特殊，成本核算具有复杂性。主观上，高等学校成本意识薄弱，核算缺乏动力；教育成本核算理论研究不成熟，争议问题未解决。针对存在的问题，论文构建了一套简便可行的高等学校教育成本核算体系，这一体系包括核算目标、核算原则、核算主体、核算对象、核算期间、核算范围、核算方法、核算流程以及信息披露等，并选取了具有代表性的X高等学校2011年的财务数据资料对构建的教育成本核算体系进行案例实证分析，计算出全校和各学科生均教育成本。最后，论文对结论进行概括，并指出研究中存在的不足以及未来的研究方向。高等学校教育成本核算体系问题既是理论研究的课题，更是实践的课题。论文希望通过这方面的研究，为高等学校进行教育成本核算提供理论支持和实践指导，为高等教育财务核算体制改革提供参考。
[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.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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