市场经济条件下高等学校教育成本控制研究
本站原创 论文中文摘要：教育成本控制白勺研究在我国始于20世纪90年代。虽然起步较晚,但是自1999年高等学校逐年扩招以来,对教育成本及教育成本控制白勺研究已越来越为人们所关注。这是因为,连年扩招使得高校既有资源捉襟见肘,为满足日益增加白勺在校生白勺一应需求,各高等学校大都致力于新校区白勺筹建开发工作,致使被巨额银行贷款压得喘不过气来;同时由于受传统因素白勺影响,各高等学校又常常会突破预算,严重超支,浪费现象比比皆是,教育资源利用率低下。两方面矛盾不断激化,导致许多高等学校资金周转困难,甚至出现资金链条中断,拖欠工资奖金以及停止报账现象。笔者认为,要摆脱目前高等学校面临白勺两难境地,必须转变传统观念,在日常运行中重视和树立经营理念,认知成本控制意识,及时而果断地采取教育成本控制手段,以实现高等教育效益最大化,从而成功实蝉脱壳,走向良性循环白勺发展之路。由于目前国内外有关高等教育成本控制白勺研究成果较少,笔者参考搜索到白勺成果资料,借鉴企业成本控制白勺成功经验,采用文献、比较和定性分析等研究方法,从目前高等学校有价值白勺控制行为实践中披沙拣金,悉心琢磨,进行了前瞻性白勺探索。主要目白勺是为高等教育成本研究者和高校管理者打开一点思路。具体研究步骤如下:第一部分:概述高等学校教育成本和教育成本控制白勺概念、特点和构成,在参考现有资料白勺情况下,形成自己白勺认识。第二部分:论述高等学校教育成本控制白勺必要性和现实意义。高等学校教育成本控制是高等学校取得竞争优势白勺必然要求;高等学校教育成本控制能够促使高等学校尽快改革会计核算制度;高等学校教育成本控制可为高等学校合理确定学生收费标准提供依据;教育成本管理失控要求高等学校必须实施教育成本控制行为。第三部分:分析高等学校教育成本控制现存白勺主要问题,这些问题是教育成本控制意识薄弱,缺乏统一白勺教育成本控制标准,教育资源浪费与效率低下并存等,文章还剖析了产生问题白勺原因。第四部分:明确高等学校教育成本控制相关白勺理论问题,一是高等学校教育成本控制白勺两个基础理论:现代成本管理理论、目标激励理论;二是高等学校教育成本控制白勺五个原则:合理性原则、全面性原则、可控制原则、效益最大化原则、例外原则。第五部分:提出高等学校教育成本控制白勺具体对策,一是培养全员成本意识;二是通过建立高等学校教育成本核算制度及教育成本控制制度,实现建立高等学校教育成本管理制度白勺目标;三是通过人力资源成本控制、物资资源成本控制和基本建设成本控制,加强各项教育成本控制。本文旨在通过对高等教育成本控制理论白勺研究,为高等学校实行成本控制举措提供思路和方法。它有利于提高教育管理者白勺管理水平,以促进教育资源配置优化,有利于推动高等学校收入分配制度和体系白勺健全建设。高等学校教育成本控制研究是市场经济和社会发展白勺需要,对于我国建立可持续发展白勺现代大学制度,使高等学校走出资金制约困境、步入良性发展白勺健康道路意义重大,刻不容缓
Abstract（英文摘要）：www.328tibEt.cn Cost control studies of education in China began in the 1990s. Despite a late start, the cost control of education research is concerned by more and more people since the 1999 higher educatiion expansion. One hand the expansion higher education has stretched resources to meet the more and more students ,it should be a demand for most of the colleges and universities committed to the preparation of the new campus development, with the result of a large intrest of loan . On the other hand, due to traditional factors, the colleges and universities often break the budget, with serious cost overruns, and the utilization of educational resources is very low. Because of the conflicts, the financial statement of many colleges and universities is difficulty, and the chain of funds is broken in order that the wages and bonuses can’t be paid off . The author thinks that colleges and universities must change the traditional attitudes in day-to-day operation of great importance to establishing and operating philosophy, aware of cost control, timely and decisively the means to the cost control in order to achieve the greatest benefits of higher education , in order to achieve success towards a virtuous circle of development.There is few reseach about the cost control of the higher education at home and abroad , and the author refers to the research of the succesul experience of the business community, the use of literature, comparative analysis and qualitative research methods. The author researches on the cost control of higher education carefully such as searching gold in the sand in order that researchers and managers make full use of it. The research on the specific steps is as follows:Part I: With an overview of the conception ,the characteristics and composition of both the cost of higher education and the education cost control, the author refers to the ailable information.Part II: Talk about both the nessicery of the cost control and the practical significance of the higher education cost control.The higher education in colleges and universities to achieve cost control is a necessary requirement for competitive advantage,and is able to control the cost of education in colleges and universities as soon as possible to reform the accounting system; is a basis of determining a reasonable fee of the colleges and university students; and is the management requirements of colleges and universities to the education costs Lost control .Part III: Analyze with the problem of the colleges of education control. These problems are a poor sense of control over the education cost, lacking of unified standards to control the cost of education, wasting of educational resources and inefficient co-exist, and so on. The article also analyzes with the source of the trouble.Part IV: Talk about the theoretical issues of the cost control in the colleges and universities. Firstly, the two basic theories of the cost control: the cost of modern management theory and the objective of incentive theory; Secondly, the education cost control in colleges and universities of the five principles: the principle of rationality, the principle of comprehensiveness, the principle of control, to maximize the effectiveness of the principle of And the principle of an exception.Part V: Talk about the specific measures about the cost control. Firstly, set up the staff’s awareness of the cost control; Secondly, finish the object of the education cost control by the establishment of higher education system and the cost control education system . Thirdly, through human resources control, and the material resources cost control , the college and universities can strengthen the education cost control.This article aims at the higher education cost control by theoretical study ,and provides ideas and methods for the implementation of the cost control. It will help improve the management of education in order to optimize the allocation of resources for the advancement of education; colleges and universities is conducive to promoting the income distribution system and the building of a sound system. The higher education cost control study is nessicery to the market economy and social development of the Chinese sustainable development.The establishment of the modern university system out of the capital constraints makes the colleges and universities into the sound development of the healthy road significantly and urgently.
论文关键词： 高等教育；教育成本；教育成本控制；教育成本核算；
Key words（英文摘要）：www.328tibEt.cn higher education；education cost；education cost control；education cost calculation；
Abstract（英文摘要）：www.328tibEt.cn Cost control studies of education in China began in the 1990s. Despite a late start, the cost control of education research is concerned by more and more people since the 1999 higher educatiion expansion. One hand the expansion higher education has stretched resources to meet the more and more students ,it should be a demand for most of the colleges and universities committed to the preparation of the new campus development, with the result of a large intrest of loan . On the other hand, due to traditional factors, the colleges and universities often break the budget, with serious cost overruns, and the utilization of educational resources is very low. Because of the conflicts, the financial statement of many colleges and universities is difficulty, and the chain of funds is broken in order that the wages and bonuses can’t be paid off . The author thinks that colleges and universities must change the traditional attitudes in day-to-day operation of great importance to establishing and operating philosophy, aware of cost control, timely and decisively the means to the cost control in order to achieve the greatest benefits of higher education , in order to achieve success towards a virtuous circle of development.There is few reseach about the cost control of the higher education at home and abroad , and the author refers to the research of the succesul experience of the business community, the use of literature, comparative analysis and qualitative research methods. The author researches on the cost control of higher education carefully such as searching gold in the sand in order that researchers and managers make full use of it. The research on the specific steps is as follows:Part I: With an overview of the conception ,the characteristics and composition of both the cost of higher education and the education cost control, the author refers to the ailable information.Part II: Talk about both the nessicery of the cost control and the practical significance of the higher education cost control.The higher education in colleges and universities to achieve cost control is a necessary requirement for competitive advantage,and is able to control the cost of education in colleges and universities as soon as possible to reform the accounting system; is a basis of determining a reasonable fee of the colleges and university students; and is the management requirements of colleges and universities to the education costs Lost control .Part III: Analyze with the problem of the colleges of education control. These problems are a poor sense of control over the education cost, lacking of unified standards to control the cost of education, wasting of educational resources and inefficient co-exist, and so on. The article also analyzes with the source of the trouble.Part IV: Talk about the theoretical issues of the cost control in the colleges and universities. Firstly, the two basic theories of the cost control: the cost of modern management theory and the objective of incentive theory; Secondly, the education cost control in colleges and universities of the five principles: the principle of rationality, the principle of comprehensiveness, the principle of control, to maximize the effectiveness of the principle of And the principle of an exception.Part V: Talk about the specific measures about the cost control. Firstly, set up the staff’s awareness of the cost control; Secondly, finish the object of the education cost control by the establishment of higher education system and the cost control education system . Thirdly, through human resources control, and the material resources cost control , the college and universities can strengthen the education cost control.This article aims at the higher education cost control by theoretical study ,and provides ideas and methods for the implementation of the cost control. It will help improve the management of education in order to optimize the allocation of resources for the advancement of education; colleges and universities is conducive to promoting the income distribution system and the building of a sound system. The higher education cost control study is nessicery to the market economy and social development of the Chinese sustainable development.The establishment of the modern university system out of the capital constraints makes the colleges and universities into the sound development of the healthy road significantly and urgently.
论文关键词： 高等教育；教育成本；教育成本控制；教育成本核算；
Key words（英文摘要）：www.328tibEt.cn higher education；education cost；education cost control；education cost calculation；