【作者】 李博；

【导师】 毕瑞祥； 张得让；

【作者基本信息】 北方工业大学 ， 会计（专业学位）， 2024， 硕士

【摘要】 随着教育体制改革深化,政府对高等教育的投入不断加大,为进一步落实中央缩减成本投入精神,高校开展教育成本核算显得尤为重要。2022年9月,财政部正式发布了《事业单位成本核算具体指引—高等学校》,并宣布该指引于2023年1月1日起开始实施。这一举措为我国高等学校的成本核算工作提供了较为详尽的理论指导,健全了政府会计成本核算体系。当前,《事业单位成本核算具体指引—高等学校》对高校的积极作用并未得到充分发挥。因此,本文在这一背景下,依照指引中给出的核算方法对高校的教育成本核算体系进行优化是必要的。本文通过整理分析大量国内外相关文献,深度探讨了教育成本和作业成本法的概念,并对相关理论进行了说明。本论文的研究对象为A大学,将该校成本核算的现状及问题相结合,阐述运用作业成本法进行教育成本核算的必要性和可行性。首先,根据培养流程,本文将A大学的作业分为六大作业中心,在此基础上对资源进行归集,分析成本动因,并计算作业动因分配率。接下来,计算A大学各院系在作业成本法下的成本耗费和生均培养成本,对比分析各院系的生均成本,展示A大学应用作业成本法的优势,并提出了优化建议。最后,通过对成本数据的分析,得出结论:引入作业成本法可以更准确地反映A大学教育成本信息,提高教育资源分配的合理性,并提升A大学的财务管理水平。本文以期为高校教育成本核算工作的开展提供参考。更多还原

【Abstract】 With the deepening of the reform of the education system,the government’s investment in higher education has been increasing,and in order to further implement the spirit of the central government to reduce the cost of investment,it is particularly important for colleges and universities to carry out education cost accounting.2022 In September,the Ministry of Finance officially issued the "Basic Guidelines for Cost Accounting of Public Institutions-Higher Education Institutions," and announced that the guidelines will be implemented from January 1,2023 onwards.This initiative provides more detailed theoretical guidance for the cost accounting work of higher education institutions in China and improves the cost accounting system of government accounting.At present,the positive effect of Specific Guidelines on Cost Accounting for Institutions-Higher Education Institutions on colleges and universities has not been fully utilized.Therefore,in this context,it is necessary to optimize the education cost accounting system of colleges and universities according to the accounting methods given in the guidelines.By organizing and analyzing a large amount of domestic and foreign related literature,this paper discusses the concepts of education cost and operation cost method in depth and explains the related theories.The research object of this thesis is University A.It combines the current situation and problems of cost accounting in this university to explain the necessity and feasibility of applying the job cost method for education cost accounting.Firstly,according to the cultivation process,this paper divides the operations of University A into six operation centers,on the basis of which resources are pooled,cost drivers are analyzed,and the assignment rate of operation drivers is calculated.Next,it calculates the cost consumption and per capita cultivation cost of each department of University A under the job cost method,compares and analyzes the per capita cost of each department,demonstrates the advantages of applying the job cost method in University A,and puts forward optimization suggestions.Finally,by analyzing the cost data,it is concluded that the introduction of the job cost method can more accurately reflect the information of educational costs in University A,improve the rationality of educational resources allocation,and enhance the financial management level of University A.This paper is intended to provide a reference for the development of education cost accounting in universities.更多还原