高校教育成本控制问题及其对策研究

发布时间：2018-06-03 01:53

本文选题：教育成本 + 成本控制　；参考：《西南大学》2012年硕士论文

【摘要】：高等教育在经济、社会和文化活动中的重要地位日益凸现,政府和家庭越来越将更多的资源投入到高等学校办学活动中。高等学校的办学活动也前所未有的与经济社会发展联系更为紧密。在这个过程中,高等学校的教育教学活动越来越体现出资源特征,即高校的教育教学逐渐成为一个经济特征明显的活动,成为一个以资源分配和使用为主线贯穿整个过程的活动。高校在整个社会资源分配和使用占据了更加重要的位置,也成为社会资源分配和使用中的关键环节。相应的,高校的教育教学活动必然应当承担资源使用的责任,特别是在资源稀缺的状况下,应当注意进行必要的成本控制。然而,我们看到当下许多高校在教育教学活动中存在着不计代价和成本的做法,造成了大量资源的无谓浪费。在人员成本、基建成本和其它成本的使用中,高校没有进行必要的管理制度建设,没有选择科学合理的成本核算与控制方法。因此,我们看到高校的教育成本在不断飙升,甚至有些已经成为了高校发展的潜在威胁。高校不进行必要的成本控制,除了是对社会资源的浪费,更会影响自身发展和未来资源的获取。造成这些现状和问题的原因是多方面的,既有高校办学活动的教育属性造成的障碍,也有高校教育成本核算与控制特殊性造成的困难,更有产权界限模糊和管理制度建设落后等。基于对现状和问题的描述,结合教育经济学、教育管理学和教育学等学科知识进行分析,可以对高校教育成本控制当前的问题和成因有较为全面和深刻的把握。针对问题和成因,可以从理念引领、制度建设、方法选择和模型设计等方面对当前高校教育成本控制实践进行探索。
[Abstract]:Higher education plays an increasingly important role in economic, social and cultural activities. The government and families are putting more and more resources into the activities of running colleges and universities. The running activities of colleges and universities are also more closely related to the economic and social development than ever before. In this process, the educational and teaching activities of colleges and universities increasingly reflect the characteristics of resources, that is, the education and teaching in colleges and universities is gradually becoming an activity with obvious economic characteristics. Become a resource allocation and use as the main thread throughout the process of activities. Colleges and universities occupy a more important position in the distribution and use of social resources, and also become a key link in the allocation and use of social resources. Accordingly, the educational and teaching activities in colleges and universities must bear the responsibility of using resources, especially in the situation of scarcity of resources, we should pay attention to the necessary cost control. However, we see that many colleges and universities in the education and teaching activities in the practice of regardless of the cost and cost, resulting in a large number of unnecessary waste of resources. In the use of personnel cost, capital construction cost and other costs, colleges and universities do not carry out the necessary management system construction, and do not choose scientific and reasonable cost accounting and control methods. Therefore, we see that the cost of higher education is soaring, and some have become a potential threat to the development of colleges and universities. Colleges and universities do not carry on the necessary cost control, besides the waste of social resources, it will affect their own development and the acquisition of future resources. There are many reasons for these problems, not only the obstacles caused by the educational attributes of the activities of running a university, but also the difficulties caused by the particularity of the accounting and control of the cost of education in colleges and universities. More fuzzy boundaries of property rights and management system construction backward, and so on. Based on the description of the present situation and the problems, combined with the knowledge of educational economics, educational management and pedagogy, we can have a more comprehensive and profound understanding of the current problems and causes of educational cost control in colleges and universities. In view of the problems and causes, we can explore the current practice of educational cost control in colleges and universities from the aspects of idea leading, system construction, method selection and model design.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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