高职院校教育成本研究

发布时间：2018-03-31 22:37

本文选题：高职教育　切入点：教育成本　出处：《西安建筑科技大学》2013年硕士论文

【摘要】：教育成本是教育活动过程中所耗费的社会资源的总集合。高职院校教育成本是衡量高职院校教育资源耗费及使用合理性和效益性高低的重要尺度，也是合理确定高职院校教育成本分担的依据。长期以来，由于经费来源渠道单一和严重不足、教育成本意识的匮乏，公办高职院校普遍教育资源使用效率低、教育成本管理薄弱。目前，在高职院校中普遍存在以收定支，以支确本的现象，这在一定程度上制约了高职院校的长远发展。因此，如何合理划分高职院校教育成本的类型和内涵，从提高教育质量的角度加强高职院校教育成本的控制，从高职院校的实际运行中找寻教育成本管理的问题并提出解决的措施与建议，对高职院校的稳步发展具有一定的现实意义。本文结合某省公办高职院校的自身特点与财务核算现状，以高职院校为基本研究单位，运用数理统计分析、系统分析和比较分析等方法对高职院校教育成本问题进行研究。首先，本文论述了教育成本的研究背景和意义，阐述了国内外学者对教育成本的相关研究；其次，，本文以教育成本理论为依据对高职院校教育成本的概念、分类、特性进行了研究与论述，对教育成本中有争议的问题，依据某省高职院校的实际阐述了自己的观点；第三，本文在探讨了高职院校教育成本核算的会计前提、主体、对象及原则的基础上，根据目前实施的高职院校财务核算科目，依据成本理论提出了对高职院校教育成本分类的构想；最后，本文以2011、2012年某省10所高职院校相关数据为依据，分析了高职院校的教育收入来源和教育经费支出的总体情况，依据高职院校教育成本分类的构想对高职院校教育的直接成本、间接成本和资本性成本进行了实际归类，从中分析了高职院校教育成本管理中存在的问题，并提出了加强高职院校教育成本管理的建议，以期对推动高职院校教育成本管理有所帮助。
[Abstract]:The cost of education is the total collection of social resources consumed in the process of educational activities.The cost of education in higher vocational colleges is an important measure to measure the consumption of educational resources and the rationality and efficiency of their use. It is also the basis for the reasonable determination of the sharing of educational costs in higher vocational colleges.For a long time, because of the single and serious lack of funding sources and the lack of awareness of educational cost, public vocational colleges are generally inefficient in using educational resources and weak in the management of educational costs.At present, there is a general phenomenon in higher vocational colleges, which restricts the long-term development of higher vocational colleges to a certain extent.Therefore, how to reasonably divide the types and connotations of higher vocational education costs and strengthen the control of higher vocational colleges' education costs from the angle of improving the quality of education,It is of practical significance for the steady development of higher vocational colleges to find out the problems of educational cost management from the actual operation of higher vocational colleges and put forward some measures and suggestions to solve them.Based on the characteristics of a province's public vocational colleges and the present situation of financial accounting, this paper studies the cost of higher vocational education by means of mathematical statistical analysis, systematic analysis and comparative analysis, taking higher vocational colleges as the basic research units.First of all, this paper discusses the background and significance of the research on educational cost, and expounds the related research of educational cost by domestic and foreign scholars. Secondly, this paper classifies the concept of educational cost in higher vocational colleges based on the theory of educational cost.On the basis of the actual situation of a province's higher vocational colleges, the author expounds his own viewpoint. Thirdly, this paper discusses the accounting premise and the main body of the higher vocational colleges' educational cost accounting.On the basis of the object and principle, according to the current financial accounting course of higher vocational colleges and the cost theory, this paper puts forward the idea of classifying the cost of higher vocational education. Finally, this paper bases on the relevant data of 10 higher vocational colleges in a province in 2011 and 2012.This paper analyzes the source of education income and the general situation of educational expenditure in higher vocational colleges, and classifies the direct, indirect and capital costs of higher vocational education according to the conception of the classification of education costs in higher vocational colleges.This paper analyzes the problems existing in the management of educational cost in higher vocational colleges and puts forward some suggestions for strengthening the management of educational costs in higher vocational colleges in order to help promote the management of educational costs in higher vocational colleges.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5

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