【作者】 张波；

【导师】 郭彦斌；

【作者基本信息】 河北大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 党的十八届三中全会提出要在行政事业单位引进管理会计工具方法,促进事业单位加强成本核算工作,鼓励事业单位全面实行预算管理等。国家也陆续出台了诸多相关的规范文件和基本指引,鼓励高等学校等事业单位加强成本核算,诸如《管理会计应用指引803号<行政事业单位—成本管理>》、《高等学校财务制度》等。财政部于2019年12月正式出台《事业单位成本核算基本指引》并宣布于2021年1月1日起开始实施,这是我国首次对事业单位成本核算提出统一、全面、系统的基本规范。自此,我国高等学校实施成本核算工作有了较为详细的理论指导。基于以上背景,将管理会计工具方法引入高校的成本核算工作中是很有意义且十分必要的,而对高等学校的教育成本进行核算是高校实施成本核算工作的主要内容,以此为出发点,本文的研究围绕H高校教育成本的核算展开。本论文首先采用了文献研究法,详细介绍了与高等教育成本核算有关的研究现状及理论,并以《高等学校财务制度》、《事业单位成本核算基本指引》和《管理会计应用指引803号<行政事业单位—成本管理>》作为高校成本核算规范基础的依据,进行了简要的整理,并详细分析了高校教育成本的成本核算目标、成本核算对象、成本项目及范围、成本核算方法、成本归集和分配等基本理论问题。然后,论文选取了具有代表性的H大学作为案例研究对象,采用访谈与调研法,实地搜集了H高校成本核算相关数据,结合H高校实际情况,对H高校教育成本核算的框架尝试进行了设计。最后,论文采用案例分析法对完全成本法、制造成本法和作业成本法在高校教育成本核算中的具体应用做了实际探索,并对核算结果进行了相应的应用分析。最终得出本文的主要研究结论,即尝试构建了H高校成本核算体系并进行了实践探索;开展成本核算工作之前应首先确定成本核算目标;在核算不同对象的成本时应针对性采用合适的成本核算方法。更多还原

【Abstract】 The Third Plenary Session of the 18 th Central Committee of the Communist Party of China proposed to introduce management accounting tools and methods in administrative institutions,promote institutions to strengthen cost accounting,and encourage institutions to fully implement budget management.The state has also issued many normative documents and basic guidelines to encourage institutions of higher learning to strengthen cost accounting,such as "guidelines for the application of management accounting No.803" administrative institutions-cost management "and" financial system of institutions of higher learning ".The Ministry of Finance officially issued the "basic guidelines for cost accounting of public institutions" in December 2019 and announced that it will be implemented from January 1,2021.This is the first time that China has put forward a unified,comprehensive and systematic basic standard for cost accounting of public institutions.Since then,China’s colleges and universities to implement cost accounting work has a more detailed theoretical guidance.Based on the above background,it is very meaningful and necessary to introduce the management accounting tool method into the cost accounting of colleges and universities,and the accounting of the education cost of colleges and universities is the main content of the implementation of the cost accounting work of colleges and universities.As a starting point,this paper focuses on the accounting of the education cost of colleges and universities.This paper first uses the method of literature research to introduce the research status and theories related to the cost accounting of higher education in detail,and then takes the financial system of colleges and universities,the basic guidelines for cost accounting of public institutions and the application guidelines for management accounting No.803 administrative institutions-cost management as the basis for the cost accounting of colleges and universities,It also analyzes in detail the basic theoretical problems such as the cost accounting target,the cost accounting object,the cost item that is the scope,the cost accounting method,the cost collection and distribution.Then,the paper selects the representative H University as the case study object,uses the method of interview and investigation,collects the relevant data of H University cost accounting,and designs the framework of H university education cost accounting based on the actual situation of H University.Finally,the paper explores the application of the full cost method and the activity-based costing method in the actual case analysis.Finally,the main conclusions of this paper are as follows: try to build the cost accounting system of H University and carry out practical exploration;determine the cost accounting objectives before carrying out the cost accounting work;adopt appropriate cost accounting methods when accounting the costs of different objects.更多还原