【作者】 江宇；

【导师】 吴志伦；

【作者基本信息】 重庆大学 ， 教育经济与管理， 2007， 硕士

【摘要】 高等学校作为以教学科研活动为中心的事业单位,虽然不像企业那样直接从事物质资料等有形产品的生产和销售,但同样存在“投入”与“产出”的经济活动。尽管现在高等教育界内的许多人士担心过于强调高等教育的经济效益会影响到其学术方面的纯洁性,但是不重视经济效益的后果,是生产同样的高等教育产品所消耗的社会财富大大超过合理的额度,造成“教育的低级效能”。实际上,正如沃里克大学的成功经验,重视经济效益并不必然会使教育质量和学术地位受损,只要正处理、合理运作,高等教育的经济效益与社会效益不仅不会产生矛盾,而且还能很好的互补,共同构成高等教育的教育效益。因此,高等学校理应注重经济效益,进行教育成本的核算与控制。教育成本核算与成本控制是影响教育资源耗费测算、计量教育投资收益、优化配置教育资源、完善教育成本分担制度的重要内容。然而,教育成本概念理解的混乱和教育成本数据的不准确性及教育成本核算数据的不可比性,这不仅给高等教育成本的计量、分析、控制、管理和决策带来了困难,同时也给相关政策的制定带来不少不利影响。所以,本文依据马克思的成本价格理论、现代成本管理理论、作业成本管理理论、目标激励理论、价值链管理理论等相关理论,采用多种研究方法,并在参阅国内外关于高校教育成本核算与控制最新研究成果的基础上,立足于我国高等教育实际,理论与实践相结合,对高校教育成本核算与成本控制进行了前瞻性的探索。高校教育成本核算与成本控制是高校管理的重要组成部分,也是高校财务管理的重要环节。本文进行了几个方面研究,主要包括:第一章是前言部分,第二章是高校教育成本核算与成本控制的动因分析和现实意义;第三章是高校教育成本核算与成本控制的基础性分析;第四章是高校教育成本核算体系的构建;第五章是高校教育成本控制的探究;第六章是高校教育成本核算与成本控制的实证研究;第七章是结论及展望。通过五个主要方面的研究,旨在解决目前高校存在的成本意识不强、资源配置效率低下,无法提供较为准确的教育成本信息及成本控制缺失问题提供理论支持和实践指导,使其高校获得持续健康发展的能力。更多还原

【Abstract】 Regular institutions of higher learning being regarded as public institution of the center of teaching and research, is not alike enterprise that straightway deal with production and distribution corporeal products, but as the enterprise the same as financial activity of devotion and output. Although some people in the education field worry about the fact that emphasizing on higher education egregiously could affect scientific chasteness, the result of not regarding financial benefit is that the costs of producing the same higher educational products exceed the reasonable level of social wealth consumedly, which causes“educational low-grade efficiency”. In fact, as the successful experience of Olike University, which regarding financial benefit couldn’t be to damage educational quality and science status, we deal with recently and run reasonably as long as the financial and social benefits of higher education not only cause the contradiction but also bring good influence, which constitutes of the educational benefit of higher education. Therefore, Regular institutions of higher learning should regard financial benefit, which account and control the educational costs.The educational cost accounting and control is regards an important content as affecting educational resources cost, educational investment calculation, optimizing educational resources, consummating educational cost sharing. But the confusion of educational cost conception, the inaccurate of educational cost data and not compare of educational cost accounting data not only cause difficult of educational cost accounting, analysis, control, management and decision, but also bring adverse influence to the establishment of interrelated policies. Therefore, according to Marx’s cost price theory, modern management theories of the cost, the management theories of activity-based costing, the target-inspiriting theories and the management theories of the value-chain, etc, through references to research results on the calculation and control of costs of higher education both at home and abroad, this thesis discusses about the calculation and control of higher education basing on the realities of higher education in our country firmly and achieves on new results with multi-research ways.The educational cost calculation and control of regular institutions of higher learning are not only the important parts of university’s management, but also the important links of university’s financial administration. This paper probes into educational cost accounting and control question from five respects of theory and practice, following as: chapter one is the preface; chapter two explains causes analysis and aims of university’s educational cost accounting and control; chapter three mainly researches the fundamental parts of the educational cost calculation and control of regular institutions of higher learning; chapter four constructs the cost calculation model of regular institutions of higher learning; chapter five is about the research of educational cost control of regular institutions of higher learning; chapter six establishes essential research of educational cost calculation and control of regular institutions of higher learning; chapter seven is conclusion and expectation.In conclusion, the dissertation offers theory support and practice guide to solve a series of problems such as the weak consciousness of the cost, low efficiency of problems such as the weak consciousness of the cost, low efficiency of resource distribution, being unable to offer the accurate information of the education costs and lacking cost-control of higher education that generally exists in regular institutions of higher learning, in order to optimize various kinds of input elements of regular institutions of higher learning, meet the social demand of higher education, and obtain the ability that higher education develops in a healthy way continuously.更多还原