【作者】 王波；

【导师】 曾卫明；

【作者基本信息】 哈尔滨工程大学 ， 教育经济与管理， 2012， 硕士

【摘要】 在当今的知识经济时代，国家的发展离不开人才的供应，高等学校作为一个国家最重要的人才输出基地，正在受到社会各界的关注。我国政府把高等教育放在优先发展的地位，作为衡量一个国家是否具有可持续发展能力和人才竞争力的重要评判标准，高等教育的质量优劣直接关系到国家的未来发展。目前，我国的高等教育与世界发达国家相比，还存在着不小的差距，在教育经费有限的情况下，高校对教育的投入随意性很大，对成本的控制意识不高，我国目前还缺乏对高校教育经费使用效率的核算指标，办学效益不高，因此，要从根本上提高高等学校的办学效益，增强我国高校的竞争力，必须对现行的高校会计核算制度进行改革，在高校范围内开展教育成本核算。高校教育成本核算还可以直观的了解到高校的生均培养成本信息，对我国确定学费制定标准，满足社会各界的成本信息需求有很重要的促进作用。本文对教育成本核算问题从理论研究和实证分析两个方面进行，主要分为五个部分。首先从国内外学者对此课题的研究情况开始，对国内外文献资料进行了阐述、归纳，论述了我国进行教育成本核算的意义；第二部分是对高校教育成本核算的基础理论研究，明确了教育成本的一系列相关定义，对高校教育成本核算的基本前提和各种假设进行了确认；接下来第三部分对目前我国高校的会计核算工作进行了现状分析，提出了高校成本核算方面存在的问题，对制约高校开展教育成本核算的因素进行研究；第四部分是本文的核心，设置了教育成本核算的程序，并应用案例对核算程序进行了实证分析；最后一章针对我国开展成本核算的制约因素提出优化策略，为我国早日开展教育成本核算提出政策建议。结论部分指出本文研究的不足及日后研究的重点。更多还原

【Abstract】 In today’s era of knowledge economy,The country’s development is inseparable from thetalent supply,University as the country’s most importent talent output base,is concerned by thesociety community.The government of our country made higher education in the position ofpriority development,and higher education is an important evaluation standard in measure thecountry whether has the capacity of sustainable development and talent competition ability,thequality of higher education is directly related to the country’s future development.Atpresent,compared with the developed countries in the world,the higher education of ourcountry still has a big difference.In the condition of Limited of educational funds, universitiesdon’t attach the importance of education investment, cost control awareness is not high, atcurrent,because lacked the adjust account index to measure the efficiency of educational fund,the benefit of teaching is not high,so in order to improve the benefit of teaching of higherschool,enhance the competitiveness of universities, must be reformed the accounting systemof our colleges,to implement education cost accounting at universities.The research of education cost accounting of this thesis based on theoretical study andempirical analysis,and this thesis have five parts.First began from the domestic and foreignscholars research, discussed the significance of implement education cost accounting of ourcountry.The second part is the theory research of university education cost accounting,clearthe series related defined of education cost, has confirmed the basic premise and variousassumptions of university education cost accounting.Then the third part analysis the presentsituation of cost accounting in universities of China, and research on the restricting factors ofeducation cost. Part IV is the heart of this article, writer seted the programs of the educationcost, and made a empirical analysis for the accounting program.The last part made theoptimization strategies for the restrictive factors of cost accounting in China,and made thepolicy recommendations for our country to start the education cost accounting earlier.The partof conclusion pointed out the insufficient of this thesis and the focus research in the future.更多还原