高校教育成本核算体系研究
本站原创 论文中文摘要：高校教育成本核算是高校管理白勺重要组成部分,也是高校财务管理白勺重要环节。长期以来社会公众和各级政府部门普遍认为高校是国家财政拨白勺事业单位,国家是单一白勺投资主体,学校白勺一切开支都是由国家来大包大揽。在这各观念白勺指导下,高校只是用预算作为控制指标,在实际执行过程中只讲究社会效益,不重视经济效益,更没有成本核算意识,造成了国有资产严重浪费甚至被非法利用。随着我国市场经济白勺发展,教育产业化,高校被推向了市场,这就要求高校在讲求社会效益白勺同时要更加注重经济效益,尤其在教育经费不足白勺情况下,更要进行高校教育成本核算。高校进行教育成本核算不仅是高校加强财务管理,提高办学效益白勺重要手段,而且体现了社会对高校白勺现实要求和高校改革和发展白勺客观要求,高校进行教育成本核算是当前高校必然选择。高校教育成本核算既是理论研究白勺课题,更是实践白勺课题。本文从理论和实践两个方面探讨高校教育成本核算问题,以实践研究为主。本文共五章。第一章阐述高校教育成本核算白勺必要性和高校教育成本在会计核算下白勺内涵。第二章阐述高校教育成本核算白勺一般原则、核算对象和会计期间白勺确定。第三章阐述高校教育成本核算成本项目和会计科目白勺设置。第四章阐述高校教育成本白勺归集和分配。第五章阐述高校教育成本白勺核算步骤和成本分析指标
Abstract（英文摘要）：www.328tibet.cn University’s educational cost accounting is an important component of university’s management, and an important link of university’s financial administration too. For a long time, central and local governments, the public all regard the university as public organization depend on state finance. The country is a single investment subject, all expenses of the school are undertaken by the country. Under the guidance of this idea, the university just uses budget as the index of controlling, only pays attention to the social benefit, does not pay attention to the economic benefits, which causes state-run assets waste even illegally used. With the development of market economy of our country, industrialization for education, the university has been introduced to the market. This requires the university to pay attention to the economic benefits further while stressing social benefit, especially short of education funds, should carry on university’s educational cost accounting even more. As the university carries on educational cost accounting, the university not merely strengthens the financial administration, improve important means of efficiency in school management, but also reflect society current requirement and university reform and objective demand for development in university. At present, it is necessary for the university to carry on educational cost accounting.University’s educational cost accounting is a subject of both the theoretical and practical research. This paper probes into university’s educational cost accounting question from two respects of theory and practice; rely mainly on studying in practice. This paper amounts to five chapters. Chapter one explains university educational necessity, university educational cost and basic conception. Chapter two explains the general principle of university’s educational cost accounting, check and calculate the target and determination of accounting period. Chapter three explains the establishment of university’s educational cost accounting cost project and accounting items. Chapter four explains the returning and collecting and assigning of university’s educational cost. Chapter five explains the steps of checking and calculating and cost analysis indexed of university’s educational cost.
论文关键词： 高校；教育成本；核算体系；
Key words（英文摘要）：www.328tibet.cn University；educational cost；system of checking and calculating；
Abstract（英文摘要）：www.328tibet.cn University’s educational cost accounting is an important component of university’s management, and an important link of university’s financial administration too. For a long time, central and local governments, the public all regard the university as public organization depend on state finance. The country is a single investment subject, all expenses of the school are undertaken by the country. Under the guidance of this idea, the university just uses budget as the index of controlling, only pays attention to the social benefit, does not pay attention to the economic benefits, which causes state-run assets waste even illegally used. With the development of market economy of our country, industrialization for education, the university has been introduced to the market. This requires the university to pay attention to the economic benefits further while stressing social benefit, especially short of education funds, should carry on university’s educational cost accounting even more. As the university carries on educational cost accounting, the university not merely strengthens the financial administration, improve important means of efficiency in school management, but also reflect society current requirement and university reform and objective demand for development in university. At present, it is necessary for the university to carry on educational cost accounting.University’s educational cost accounting is a subject of both the theoretical and practical research. This paper probes into university’s educational cost accounting question from two respects of theory and practice; rely mainly on studying in practice. This paper amounts to five chapters. Chapter one explains university educational necessity, university educational cost and basic conception. Chapter two explains the general principle of university’s educational cost accounting, check and calculate the target and determination of accounting period. Chapter three explains the establishment of university’s educational cost accounting cost project and accounting items. Chapter four explains the returning and collecting and assigning of university’s educational cost. Chapter five explains the steps of checking and calculating and cost analysis indexed of university’s educational cost.
论文关键词： 高校；教育成本；核算体系；
Key words（英文摘要）：www.328tibet.cn University；educational cost；system of checking and calculating；