新《高等学校会计制度》视角下的高校教育成本核算研究

发布时间：2018-07-16 15:02

【摘要】：近年来,随着我国经济的快速发展、教育体制和公共财政体制改革的不断深化,高校后勤社会化、二级独立学院创建、多渠道融资办学、大额银行贷款等现象已经日趋普遍,高校所处的经济环境发生了很大的变化现行的《高等学校会计制度(试行)》(财预字[1998]105号)已明显不能满足高校经济业务的需求,高校会计制度改革已是大势所趋。财政部于2010年9月发布了《高等学校会计制度(第二次征求意见稿)》,对现行《高等学校会计制度(试行)》进行了全面修订,该修订的主要目的就是以权责发生制为高校经济业务的会计核算基础,满足高校教育成本核算、国家公共财政体制改革和高校国有资产管理以及高校资金使用绩效评价等多方面的信息需求。从高等教育事业改革发展的情况来看。一方面,政府对高校投入持续增加,需要评价高校资金使用的效益情况；另一方面,在现行高等教育收费制度下,学生个人及学生家庭承担教育费用的数额也越来越大,他们对高校教育收费标准的疑惑也与日俱增,需要为学费的收取提供科学依据。此外,公共教育资源匮乏、高等教育产业化发展、高校之间竞争日趋激烈等问题都迫切需要高校进行教育成本核算。因此,高校如何科学合理的进行教育成本核算是必须要解决的问题。为此,本文以高校教育成本核算的研究背景和意义为出发点,充分运用比较法、文献法、演绎法等方法对高校教育成本核算的基础理论进行探讨,主要研究高校教育成本的定义、分类、特点及其核算原则、核算假设等基础理论,并明确高校教育成本核算对象、核算范围和核算方法。在充分考虑我国高校面临的市场环境和其特殊管理体制的基础上,分析我国高校教育成本核算研究的现状及存在的问题,其中主要存在的问题是教育成本核算基础理论存在争议、教育成本核算意识薄弱、教育成本核算制度不健全等问题,并针对性的提出解决上述问题的对策。在对比研究现行的三种核算方法的流程及各自的优缺点后,本文前瞻性地提出新制度下高校教育成本核算的具体步骤,并创新性地设计出相关教育成本项目账簿的设置和成本费用的分配归集表格,以便能更好的开展教育成本核算工作
[Abstract]:In recent years, with the rapid development of economy, the reform of education system and public finance system, the socialization of university logistics, the establishment of secondary independent college, the multi-channel financing, the large bank loan and so on, have become more and more common. Great changes have taken place in the economic environment of colleges and universities. The current Accounting system of Colleges and Universities (try out) (1998) has obviously failed to meet the needs of economic business in colleges and universities, and the reform of accounting system in colleges and universities has become the trend of the times. In September 2010, the Ministry of Finance issued the Accounting system of institutions of higher Learning (the second draft for soliciting opinions), which made a comprehensive revision to the current Accounting system of Colleges and Universities (for trial implementation). The main purpose of the revision is to take the accrual basis as the basis of accounting for economic and business activities in colleges and universities, and to meet the needs of the accounting of educational costs in colleges and universities. The information needs of the reform of the national public finance system, the management of the state-owned assets in colleges and universities, and the performance evaluation of the use of funds in colleges and universities. From the higher education reform and development of the situation. On the one hand, the government's investment in colleges and universities continues to increase, so it is necessary to evaluate the efficiency of the use of university funds; on the other hand, under the current system of higher education fees, students and their families bear more and more of the educational expenses. Their doubts about college fees are growing, and they need to provide a scientific basis for tuition fees. In addition, the shortage of public educational resources, the development of higher education industrialization and the increasingly fierce competition among colleges and universities are all in urgent need of educational cost accounting. Therefore, it is necessary to solve the problem of how to carry out scientific and reasonable education cost accounting in colleges and universities. Therefore, based on the research background and significance of college education cost accounting, this paper makes full use of comparative method, literature method, deductive method and other methods to discuss the basic theory of college education cost accounting. This paper mainly studies the basic theories of the definition, classification, characteristics and accounting principles of college education cost, as well as accounting assumptions, and defines the object, scope and method of college education cost accounting. On the basis of fully considering the market environment and its special management system faced by colleges and universities in our country, this paper analyzes the present situation and existing problems of the research on educational cost accounting in colleges and universities in China. The main problems are that the basic theory of educational cost accounting is controversial, the consciousness of educational cost accounting is weak, the system of educational cost accounting is not perfect, and the countermeasures to solve the above problems are put forward. After a comparative study of the current three accounting methods and their respective advantages and disadvantages, this paper foresightly puts forward the specific steps of college education cost accounting under the new system. And innovative design of the relevant educational cost project book setting and cost distribution table, in order to better carry out the education cost accounting work.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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