【作者】 顾志勇；

【导师】 崔玉平；

【作者基本信息】 苏州大学 ， 高等教育学， 2016， 博士

【摘要】 教师是高校的核心人力资源,是高校履行人才培养、科学研究、社会服务及文化传承创新职能的主要承担者和执行者,是推动高等教育质量提高的根本动力和基本保障。我国高校已经充分认识到教师队伍建设的重要性,纷纷实施“人才强校”战略,在教师队伍建设领域投入了大量资金。如何围绕高校整体发展战略目标更科学、有效地利用有限的资金来推进教师队伍建设,加强教师队伍建设的成本管理,是我国高校在发展过程中所面临的重要难题,也是高等教育领域内新的重要研究课题。战略成本管理优于传统的成本管理,它将战略视野嵌入成本管理中进行思考,其核心是基于组织的发展战略来改善成本管理,从而寻求组织持之以恒的竞争优势。高校作为非营利性质的组织,并非以“利润最大化”为主要目标,总体来讲与企业相比,其成本意识相对欠缺,成本管理意识也相对较为薄弱。将战略成本管理思想引入高校组织,运用战略成本管理理论对教师队伍建设成本问题展开分析研究,旨在推进高校教师队伍建设的科学化,提高和保持教师队伍的竞争力。将战略成本管理分析工具即战略定位分析、价值链分析、战略成本动因分析和成本管理内容即成本规划、成本核算、成本控制相结合来构建基本的研究框架。首先将战略定位与成本规划对应起来。在阐述战略定位是高校发展战略关键、教师队伍建设成本规划重要性的基础上,分析了高校战略定位与教师队伍建设成本规划的关系,高校战略定位决定了教师队伍建设的成本规划,教师队伍建设成本规划的科学化推动高校战略目标的实现。其次将价值链与成本核算对应起来。基于教师队伍建设的价值链分析(主要是内部价值链分析),并运用人力资源会计理论,梳理出教师队伍建设主要有取得、开发、使用、保障、替代等五个作业环节,并提出这五个环节上的费用支出是教师队伍建设成本的主要构成内容,进而进行成本核算。再次将战略成本动因与成本控制对应起来。分析了影响教师队伍建设成本的战略成本动因,分别为结构性成本动因和执行性成本动因,前者主要影响投资配置的最佳优化路径,包括规模因素、结构因素、整合因素、区位因素等;后者主要影响教师团体绩效的提高,包括教师队伍整体能力的开发与利用、教师队伍建设的内外联系、教师主体参与与教师个体人力资本的开发与利用、教师队伍的向心力与凝聚力等因素。在阐述教师队伍建设战略成本动因的基础上,提出成本控制策略。最后,尝试设计高校教师队伍建设战略成本管理的绩效考评体系。更多还原

【Abstract】 Teachers are the essential human resources of the university. They undertake the responsibility of nurturing talents, scientific researches, social services, inheriting and creating culture. They are the radical drive and the basic guarantee which improve the quality of higher education. In the universities of China, importance has been attached to the development of teachers. The strategy “Talents Enhance Universities” has been implemented. A large amount of fund has been put into the development of teachers. During their development, universities in China are faced with a crucial problem--how the development of teachers can be more scientifically and more efficiently advanced and the cost management of the development of teachers can be improved with limited funds when the strategical goal of the development of the university is considered. This problem is also a new important research topic in the field of higher education. Strategical cost management, which takes the strategies into consideration, excels traditional management. The core of strategical management of costs lies in the improvement of the cost management based on the developmental strategy, thus the teachers’ lasting advantages in competition can be sought for. The universities, as the non-benefit organizations, are not aimed at maximizing the benefits. Compared with the companies, the consideration of the costs and of the cost management are comparatively lacked. The introduction of strategical cost management into the organization of the universities and the practice of the theory of strategical cost management in the analysis of the problems in the costs of the development of teachers are aimed at making the development of teachers in the university more scientific, improving and maintaining the teachers’ competitiveness.By using strategical cost management analysis device, that is, the analysis of strategical positioning, the analysis of the value chain, the analysis of the strategical cost driver, and the content of the cost management--cost planning, cost accounting, cost control, the frame of the study is established. First of all, strategical positioning should be corresponding to the cost planning. Strategical positioning is the key to the development of the universities; the cost planning of the development of teachers is of great importance. Based on these two points, the relationship between the strategical positioning of the universities and the cost planning of the development of teachers is analyzed. The strategical positioning of the universities determines the cost planning of the development of teachers, and more scientific cost planning of the development of the teachers promotes the fulfillment of the strategical goals of the universities. Second, the cost chain should be corresponding to the cost accounting. Based on the analysis of the cost chain of the development of teachers(mainly the analysis of the inner cost chain), with the theory of human resource accounting, five segments of the development of the teachers has been found out, and they are acquisition, exploitation, use, assurance and substitution. The costs on these five segments forms the main content of the costs of the development of the teachers. Then, the cost accounting can be carried out. Third, the strategical cost drivers should be corresponding to the cost control. The strategical cost drivers which influences the development of the teachers consist of the structural cost drivers and the execution cost drivers. The former mainly influence the best way to optimize the investment allocation, including the scale, the structure, the integration, the zone nit, etc. The latter mainly influences the improvement of the teachers’ performance, including the exploitation and use of the teachers’ overall competence, the inner and outer relations of the development of the teachers, the exploitation and use of the teachers as a whole and the individuals, the coherence among the teachers, etc. On the basis of the strategical cost drivers, the cost control strategy is put forward. Last but not least, the design of the evaluation system of the strategical cost management of the development of the teachers should be attempted.更多还原