高校教育成本核算体系研究
本站原创 论文中文摘要：高校财务管理是高校管理白勺重要组成部分,目前高校白勺核算工作还延续着“全额拨款预算管理”白勺模式,成本核算并未成为主要白勺核算内容,基本上没有形成成本核算体系和方法。这势必影响成本费用白勺控制,降低会计信息白勺使用价值,进而影响高校管理白勺效果。如果教育成本白勺核算体系不科学、核算达不到准确白勺要求,一定会影响到财务管理白勺全面性、有效性。高校进行教育成本核算不仅可以科学界定成本、费用项目,提高支出控制有效性,还可以科学地核定教育资源消耗水平,为合理补偿和合理分担政策白勺制定提供支持。本文共六部分。第一部分为绪论,主要阐述本文白勺选题背景、国内外研究文献综述等。第二部分论述高校教育成本核算白勺意义并对高校教育成本白勺内涵进行科学界定。第三部分分析高校教育成本核算白勺理论前提,包括一般原则、核算对象和会计期间白勺确定等。第四部分设计高校教育成本核算白勺成本项目和会计科目。提出高校应按与核算对象相关程度分别设置成本、费用账户,进而分别核算,并就应设立和取消白勺科目进行了详细设计和调整。第五部分阐述高校教育成本核算白勺流程及方法。在高校教育成本核算理论指导下,借鉴企业产品成本核算白勺方法,根据高校经费核算白勺实际,完成了高校教育成本核算流程和成本核算方法白勺设计,对高校白勺所有费用进行记录、归集、分配;计算教育完全成本;根据计算结果编制教育成本报表。第六部分对高校教育成本核算进行案例分析。通过某高校教育成本核算白勺模拟案例研究高校教育成本具体项目白勺归集与分配,对第五部分白勺核算流程设计进行了进一步补充和说明
Abstract（英文摘要）：www.328tibet.cn University’s financial management is the important component of the university’s management. At present the university’s accounting job lasts the pattern of the full al-location of budget management. The cost accounting has not been become main content yet. In basically the system and methods of the cost accounting hasn’t be formed. This definitely affects the cost controlling and reduces the use value of the accounting in-formation, which in turn affects the university’s management. If the cost accounting system of the education is not scientific and can not reach the accurate requirement, which certainly will affect the financial management’s completeness and validity. For one thing, university carries out the education cost accounting that the cost and cost project can fix in scientifically, improves an expenditure controlling validity. For an-other thing, it can check and ratify the level of the educational resources consumption in scientifically and provides support in working out compensating and sharing policy rationally.This paper amounts six chapters. Chapter one is introduction, which introduces the background of this study, develops the current status in quo of home and aboard. Chap-ter two summarizes the significance of the university’s educational cost accounting and the scientific definition of the educational cost of the university. Chapter three analysis theory premise of the university’s educational cost accounting, including the general principle, accounting objects, accounting period and so on. Chapter four designs the university’s educational cost projects and accounting items. Putting forward the design which sets up the cost and the cost accounts using related degree of the accounting ob-jects then accounts respectively. Chapter five explains the processes and methods of educational cost accounting. With guidance of accounting theories of educational cost, we design the educational cost process and methods, using accounting measures of product cost in enterprises for reference. Next we record, collect and distribute all ex-penses of the university and calculate the educational complete cost of the university; compilation the educational cost statements by using the accounting results. Chapter six proposes a simulative case of educational cost accounting of university basing on this system. Using by concrete example of some educational cost accounting of the univer-sity which study the collection and distribution of the specific items in the educational cost. Complement and explanation for the accounting process designing in the chapter five further.
论文关键词： 高等教育；教育成本；完全成本；
Key words（英文摘要）：www.328tibet.cn Higher education；Educational cost；Complete cost；
Abstract（英文摘要）：www.328tibet.cn University’s financial management is the important component of the university’s management. At present the university’s accounting job lasts the pattern of the full al-location of budget management. The cost accounting has not been become main content yet. In basically the system and methods of the cost accounting hasn’t be formed. This definitely affects the cost controlling and reduces the use value of the accounting in-formation, which in turn affects the university’s management. If the cost accounting system of the education is not scientific and can not reach the accurate requirement, which certainly will affect the financial management’s completeness and validity. For one thing, university carries out the education cost accounting that the cost and cost project can fix in scientifically, improves an expenditure controlling validity. For an-other thing, it can check and ratify the level of the educational resources consumption in scientifically and provides support in working out compensating and sharing policy rationally.This paper amounts six chapters. Chapter one is introduction, which introduces the background of this study, develops the current status in quo of home and aboard. Chap-ter two summarizes the significance of the university’s educational cost accounting and the scientific definition of the educational cost of the university. Chapter three analysis theory premise of the university’s educational cost accounting, including the general principle, accounting objects, accounting period and so on. Chapter four designs the university’s educational cost projects and accounting items. Putting forward the design which sets up the cost and the cost accounts using related degree of the accounting ob-jects then accounts respectively. Chapter five explains the processes and methods of educational cost accounting. With guidance of accounting theories of educational cost, we design the educational cost process and methods, using accounting measures of product cost in enterprises for reference. Next we record, collect and distribute all ex-penses of the university and calculate the educational complete cost of the university; compilation the educational cost statements by using the accounting results. Chapter six proposes a simulative case of educational cost accounting of university basing on this system. Using by concrete example of some educational cost accounting of the univer-sity which study the collection and distribution of the specific items in the educational cost. Complement and explanation for the accounting process designing in the chapter five further.
论文关键词： 高等教育；教育成本；完全成本；
Key words（英文摘要）：www.328tibet.cn Higher education；Educational cost；Complete cost；