基于普通高校基本办学标准的生均培养成本研究-以甘肃省属本科院校为例

发布时间：2019-03-28 06:53

【摘要】：教育活动的实质是一个投入产出过程，由此产生教育成本问题。高等教育具有准公共产品的属性，因此，只能由政府来提供，但为了防止经济学上的“搭便车”行为以及缓解政府财政压力，必须对高等教育进行收费。要收费就需要科学准确地确定教育定价标准。高等教育生均培养成本是一种合理的高等教育定价方法，它能加强高等学校内部管理、合理配置教育资源，也有利于评价办学效益、进行宏观调控和遏制教育乱收费行为，为政府确定财政拨款和收费标准提供科学依据。但由于现行的财务制度制约着学生培养成本核算的开展、现行的会计核算体系跟不上高等学校的发展和人才培养劳动的特殊性带来高校成本核算的复杂性等原因，我国还没有开展高校生均成本核算。但学术界提出了几种可能的高校生均成本模式，这些模式有一定的优点，但还是不能全面、真实地反映高校的生均成本。因此本文将围绕高校生均标准培养成本展开并详细介绍每类成本的具体内容、测量方法及依据，并通过一个案例进行说明。高等学校生均标准培养成本计量与核定将从培养一个标准大学生应该耗费的最低成本的角度进行测算，尽量收集和使用具有明确文件依据的指标体系，尽量避免从已经发生的实际支出中寻求标准。在核算程序上，借鉴企业成本核算的基本操作程序，结合高等学校的特点，在现行高等学校财务制度和会计核算体系的基础上，，开展学生培养成本核算。本文参照国家教育部对高等院校本科教学水平评估标准的基本要求，测算出甘肃省属高校2009年生均培养成本为16430.5元。通过对甘肃省属具有代表性的高校2008-2010的数据整理,计算出甘肃省属高等院校的生均培养成本，三年的平均值为10964元。两者相差5466.5元。
[Abstract]:The essence of educational activities is an input-output process, resulting in the cost of education. Higher education has the attributes of quasi-public goods, so it can only be provided by the government. But in order to prevent the "free ride" in economics and alleviate the financial pressure of the government, it is necessary to charge for higher education. Charging requires scientific and accurate determination of educational pricing standards. The average training cost of higher education students is a reasonable pricing method of higher education. It can strengthen the internal management of institutions of higher learning, rationally allocate educational resources, also help to evaluate the effectiveness of running a school, to carry out macro-control and to curb the behavior of random charges in education. To provide a scientific basis for the government to determine the financial allocation and charging standards. However, because the current financial system restricts the development of student training cost accounting, the current accounting system can not keep up with the development of institutions of higher learning and the particularity of talent training labor, which leads to the complexity of cost accounting in colleges and universities. Our country has not carried out the average cost accounting of college students. But the academic circles have put forward several possible college student average cost models, these models have certain advantages, but still can't reflect the college student average cost completely and truly. Therefore, this paper will focus on the standard training cost of college students and introduce in detail the specific content, measurement method and basis of each kind of cost, and explain it through a case. The measurement and approval of the average standard training cost of college students will be carried out from the angle of the lowest cost to cultivate a standard college student, and the index system with clear documents will be collected and used as far as possible. Try to avoid seeking criteria from actual expenditures that have already occurred. In the accounting procedure, the basic operating procedure of enterprise cost accounting is used for reference, combined with the characteristics of institutions of higher learning, on the basis of the current financial system and accounting system of colleges and universities, the cost accounting of students' training is carried out. Referring to the basic requirements of the National Ministry of Education for the evaluation of undergraduate teaching level in colleges and universities, this paper calculates that the average training cost of colleges and universities in Gansu Province in 2009 is 16430.5 yuan. Based on the data collation of the representative colleges and universities in Gansu Province in 2008 / 2010, the average training cost of colleges and universities in Gansu Province is calculated, the average value of which is 10964 yuan in three years. The difference between the two is 5466.5 yuan.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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