【摘要】：近年來,隨著我國經(jīng)濟(jì)的快速發(fā)展、教育體制和公共財政體制改革的不斷深化,高校后勤社會化、二級獨立學(xué)院創(chuàng)建、多渠道融資辦學(xué)、大額銀行貸款等現(xiàn)象已經(jīng)日趨普遍,高校所處的經(jīng)濟(jì)環(huán)境發(fā)生了很大的變化現(xiàn)行的《高等學(xué)校會計制度(試行)》(財預(yù)字[1998]105號)已明顯不能滿足高校經(jīng)濟(jì)業(yè)務(wù)的需求,高校會計制度改革已是大勢所趨。財政部于2010年9月發(fā)布了《高等學(xué)校會計制度(第二次征求意見稿)》,對現(xiàn)行《高等學(xué)校會計制度(試行)》進(jìn)行了全面修訂,該修訂的主要目的就是以權(quán)責(zé)發(fā)生制為高校經(jīng)濟(jì)業(yè)務(wù)的會計核算基礎(chǔ),滿足高校教育成本核算、國家公共財政體制改革和高校國有資產(chǎn)管理以及高校資金使用績效評價等多方面的信息需求。 從高等教育事業(yè)改革發(fā)展的情況來看。一方面,政府對高校投入持續(xù)增加,需要評價高校資金使用的效益情況；另一方面,在現(xiàn)行高等教育收費制度下,學(xué)生個人及學(xué)生家庭承擔(dān)教育費用的數(shù)額也越來越大,他們對高校教育收費標(biāo)準(zhǔn)的疑惑也與日俱增,需要為學(xué)費的收取提供科學(xué)依據(jù)。此外,公共教育資源匱乏、高等教育產(chǎn)業(yè)化發(fā)展、高校之間競爭日趨激烈等問題都迫切需要高校進(jìn)行教育成本核算。因此,高校如何科學(xué)合理的進(jìn)行教育成本核算是必須要解決的問題。 為此,本文以高校教育成本核算的研究背景和意義為出發(fā)點,充分運用比較法、文獻(xiàn)法、演繹法等方法對高校教育成本核算的基礎(chǔ)理論進(jìn)行探討,主要研究高校教育成本的定義、分類、特點及其核算原則、核算假設(shè)等基礎(chǔ)理論,并明確高校教育成本核算對象、核算范圍和核算方法。在充分考慮我國高校面臨的市場環(huán)境和其特殊管理體制的基礎(chǔ)上,分析我國高校教育成本核算研究的現(xiàn)狀及存在的問題,其中主要存在的問題是教育成本核算基礎(chǔ)理論存在爭議、教育成本核算意識薄弱、教育成本核算制度不健全等問題,并針對性的提出解決上述問題的對策。在對比研究現(xiàn)行的三種核算方法的流程及各自的優(yōu)缺點后,本文前瞻性地提出新制度下高校教育成本核算的具體步驟,并創(chuàng)新性地設(shè)計出相關(guān)教育成本項目賬簿的設(shè)置和成本費用的分配歸集表格,以便能更好的開展教育成本核算工作
[Abstract]:In recent years, with the rapid development of economy, the reform of education system and public finance system, the socialization of university logistics, the establishment of secondary independent college, the multi-channel financing, the large bank loan and so on, have become more and more common. Great changes have taken place in the economic environment of colleges and universities. The current Accounting system of Colleges and Universities (try out) (1998) has obviously failed to meet the needs of economic business in colleges and universities, and the reform of accounting system in colleges and universities has become the trend of the times. In September 2010, the Ministry of Finance issued the Accounting system of institutions of higher Learning (the second draft for soliciting opinions), which made a comprehensive revision to the current Accounting system of Colleges and Universities (for trial implementation). The main purpose of the revision is to take the accrual basis as the basis of accounting for economic and business activities in colleges and universities, and to meet the needs of the accounting of educational costs in colleges and universities. The information needs of the reform of the national public finance system, the management of the state-owned assets in colleges and universities, and the performance evaluation of the use of funds in colleges and universities. From the higher education reform and development of the situation. On the one hand, the government's investment in colleges and universities continues to increase, so it is necessary to evaluate the efficiency of the use of university funds; on the other hand, under the current system of higher education fees, students and their families bear more and more of the educational expenses. Their doubts about college fees are growing, and they need to provide a scientific basis for tuition fees. In addition, the shortage of public educational resources, the development of higher education industrialization and the increasingly fierce competition among colleges and universities are all in urgent need of educational cost accounting. Therefore, it is necessary to solve the problem of how to carry out scientific and reasonable education cost accounting in colleges and universities. Therefore, based on the research background and significance of college education cost accounting, this paper makes full use of comparative method, literature method, deductive method and other methods to discuss the basic theory of college education cost accounting. This paper mainly studies the basic theories of the definition, classification, characteristics and accounting principles of college education cost, as well as accounting assumptions, and defines the object, scope and method of college education cost accounting. On the basis of fully considering the market environment and its special management system faced by colleges and universities in our country, this paper analyzes the present situation and existing problems of the research on educational cost accounting in colleges and universities in China. The main problems are that the basic theory of educational cost accounting is controversial, the consciousness of educational cost accounting is weak, the system of educational cost accounting is not perfect, and the countermeasures to solve the above problems are put forward. After a comparative study of the current three accounting methods and their respective advantages and disadvantages, this paper foresightly puts forward the specific steps of college education cost accounting under the new system. And innovative design of the relevant educational cost project book setting and cost distribution table, in order to better carry out the education cost accounting work.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：G647.5

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本文編號：2126759