高等学校教育成本及其测算问题研究
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摘要
长期以来,我国高等教育缺乏成本意识,导致教育成本管理水平低下,教育资源浪费严重,制约了高等教育事业的发展。随着社会主义市场经济体制的建立和高等教育体制改革的不断深入,近年来,高等学校生均教育成本问题逐渐受到政府的高度重视和社会的广泛关注。本文依据现代成本管理理论,借鉴企业成本管理经验和前人的研究成果,结合普通高等学校的自身特点和作者从事高等学校财务工作十余年的经验,对高等学校生均教育成本及其测算问题进行了研究。希望通过作者的研究,为解决目前普通高等学校普遍存在的成本意识不强、资源配置效率低下、无法简便快捷地提供较为准确的教育成本信息等问题提供理论支持和实践操作的借鉴,以达到优化高等教育的各种投入要素,满足社会对高等教育的迫切需求,使高校获得持续健康发展能力的目的。
本文首先探讨了高等教育成本的涵义,从对高校教育成本进行管理和核算的必要性出发,明确了进行高等学校教育成本核算应注意的前提条件和遵循的原则,提出了测算程序和方法。通过对高等学校支出项目的分析,归纳出高等学校教育成本项目,并在此基础上提出了较为简便可行的测算办法,最后以四川省内某高校2005年财务资料为依据,进行了生均教育成本的实证研究。
高校学校教育成本核算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,既是理论研究的课题,更是实践的课题。由于各高校具有不同的情况特征,因此在对高等学校进行生均成本测算时,还应当针对其不同特征作出深入的分析和研究,以便进行更加科学和准确的测算,从而对准确评价教育支出绩效提供一些有益的帮助。
Due to the lack of cost awareness, it has been a long time for China's higher education to be hindered by both the low level of cost management and the serious waste of educational resources. With the establishment of market-oriented socialist economy and the deepening system reforms of higher education in recent years, however, great attention and concerns from society as well as governments have been given to the issue of average educating costs per student. According to the modern theory of cost management and using for reference the experiences in enterprise cost management, others' research results and the over 10 years of financial and accounting experiences of my own, in this article I focus on the issue of average educating costs per college student and its calculation. It is my hope that this research can be of a little help or use to solve such problems as the weak awareness of costs widely existing in today's colleges and universities, the low efficiency in resource allocation and the inability to provide relatively accurate information about educating costs conveniently and promptly, and so on. Consequently all the investing factors in higher education can be optimized, the urgent requirement for colleges and universities from society can be met and a healthy development of colleges and universities can be sustained.
In the article I firstly discussed the meaning of higher education cost, then from the necessity of managing and calculating the costs of higher education, I went on to advance the premises and principles we should follow while doing it, and at the same time I produce the calculating procedures and methods too. Secondly, by analyzing expenditures of colleges and universities, I summed up the cost items of them, on the basis of which I put forward relatively more convenient calculating methods. At last, based on the financial data of a certain college of 2005 in Sichuan province, I conducted an empirical study of average educating costs per student.
The management and calculation of higher education costs is not only an important part of college administration, but also a key link of college financial administration, and it is both theoretical and practical. Because of the differences among colleges and universities, an in-depth analysis and study of them are to be made when we calculate average educating costs per student, so that more accurate and scientific calculations are likely to be carried out, which is helpful to evaluate the performance of educating costs.
本文首先探讨了高等教育成本的涵义,从对高校教育成本进行管理和核算的必要性出发,明确了进行高等学校教育成本核算应注意的前提条件和遵循的原则,提出了测算程序和方法。通过对高等学校支出项目的分析,归纳出高等学校教育成本项目,并在此基础上提出了较为简便可行的测算办法,最后以四川省内某高校2005年财务资料为依据,进行了生均教育成本的实证研究。
高校学校教育成本核算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,既是理论研究的课题,更是实践的课题。由于各高校具有不同的情况特征,因此在对高等学校进行生均成本测算时,还应当针对其不同特征作出深入的分析和研究,以便进行更加科学和准确的测算,从而对准确评价教育支出绩效提供一些有益的帮助。
Due to the lack of cost awareness, it has been a long time for China's higher education to be hindered by both the low level of cost management and the serious waste of educational resources. With the establishment of market-oriented socialist economy and the deepening system reforms of higher education in recent years, however, great attention and concerns from society as well as governments have been given to the issue of average educating costs per student. According to the modern theory of cost management and using for reference the experiences in enterprise cost management, others' research results and the over 10 years of financial and accounting experiences of my own, in this article I focus on the issue of average educating costs per college student and its calculation. It is my hope that this research can be of a little help or use to solve such problems as the weak awareness of costs widely existing in today's colleges and universities, the low efficiency in resource allocation and the inability to provide relatively accurate information about educating costs conveniently and promptly, and so on. Consequently all the investing factors in higher education can be optimized, the urgent requirement for colleges and universities from society can be met and a healthy development of colleges and universities can be sustained.
In the article I firstly discussed the meaning of higher education cost, then from the necessity of managing and calculating the costs of higher education, I went on to advance the premises and principles we should follow while doing it, and at the same time I produce the calculating procedures and methods too. Secondly, by analyzing expenditures of colleges and universities, I summed up the cost items of them, on the basis of which I put forward relatively more convenient calculating methods. At last, based on the financial data of a certain college of 2005 in Sichuan province, I conducted an empirical study of average educating costs per student.
The management and calculation of higher education costs is not only an important part of college administration, but also a key link of college financial administration, and it is both theoretical and practical. Because of the differences among colleges and universities, an in-depth analysis and study of them are to be made when we calculate average educating costs per student, so that more accurate and scientific calculations are likely to be carried out, which is helpful to evaluate the performance of educating costs.
引文
[1]高等学校会计制度编写组.高等学校会计制度讲座.北京:中国人民大学出版社,1998.85-86,170-174
[2]王善迈.教育经济学简明教程.北京:高等教育出版社,1999.179-183
[3]冯金华,谭巧云,唐亚武,李晗飞.湖南省普通高校生均成本的探讨.湖南农业大学学报(社会科学版),19992:162-166
[4]冯金华,谭巧云,周铁军.普通高校生均成本结构及其测算方法研究.湖南农业大学学报(社会科学版),2000,3:30-35
[5]陈伯春,汪贤裕,刘莉.基于基本办学标准的普通高等教育生均成本测算.教育科学,2005,2:41-44
[6]沈友娣.高等学校成本核算模式探析.华东经济管理,2002,6:144-145
[7袁连生.高等学校成本计算的期间选择.教育财会研究,2002,2:51-53
[8]袁连生.高等学校中与学生培养无关的支出分析.江苏高教.2004,3:36-38
[9]袁连生.教育成本计量探讨.北京师范大学学报(人文社会科学版),2000,1:17-22
[10]裘腰军,茅瀛怀.高职院校教育成本核算探析.宁波大学学报(教育科学版),2005,3:82-85
[11]胡映兰.高校计提固定资产折旧初探.咸宁师专学报,2000.4:88-90
[12]王翠芳.高校进行教育成本核算的思考.事业财会,2003,6:70-72
[13]惠尚文.成本效益理念在高校应用的探讨.新疆财经学院学报,2004,4:70-72
[14]吴桐水.高校教育投资经济效益的计算模型.高等教育研究,1994,4:46-51
[15]刘蓉.对高校教育成本核算问题的分析与思考.财会研究,2005,7:45-46
[16]陈晓宇.中国高等教育成本分担现状与趋势.教育与经济,1998,4:30-37
[17]张森.高等学校办学成本效益评估探讨.中国高等教育评估,1999,2:16-19
[18]戴罗仙,伍海泉.高等教育生均成本的界定测算与运用.教育与经济,2005,1:19-22
[19]李少白,吴宏鹏,刘永清.高等学校资产管理的探讨.改革与战 略,19996:20-24
[20]鲍凤仙.浅议高等教育运行成本统计.江苏高教,1998,1:12-15
[21]于富生等.成本会计学.北京:中国人民大学出版社.1998.14-24
[22]王成胜.高校会计制度改革探讨.教育财会研究,2002 2:35-36
[23]蒋鸣和.教育成本分析.北京:高等教育出版社.1999.9-23
[24]中国教育会计学会.教育财会改革探索一中国教育会计学会科研课题文选.北京师范大学出版社,2002,8-10
[25]国家发展和改革委员会.高等学校教育成本监审办法(试行)
[26]Belkaoui,A,Handbook of Cost Accounting Theory and Techniques,New York Quorum Books,1990,70-85
[27]Cohn,E,The Economics of Education,Oxford:Program press,1989,210-239
[28]Hough,J.R.and Warburton,SJ,U.K.Research into School Costs and Resources,Economics of Education Review,1986,Vol.9.No.4,50-57
[29]Jimenz,E,The Structure of Educational Cost:Multiproduct Cost Function for Primary and Secondary Schools in Latin America,Economics of Education Review,1986,Vol.5,No 1,191-213
[30]Knaap,T.R.and Knaap,L.T,A Benefit -Cost Analysis of New York States Bundy Aid Program,Economics of Education Review,1990,Vol.9,No.1,33-39
[31]Levin,H.M,Cost-Benefit Analysis,International Encyclopedia of Economics of Education,Oxford:Pergamon Press,1995,232-243
[32]Schultz,T,W,The Economic Value of Education,NewYork:Columbia University Press,1963,39-44
[33]Stern,D,Educational Cost Factor and Student Achievement in Grade 3 and Grade 6:Some New Evidence,Economics of Education Review,Vol.8,No.2,1989,75-98
[34]Thomas,H,Education Cost and Performance,London:Cssell Education Limited,1989,331-335
[35]Tsang,M.C,Cost Analysis for Education Policymaking:A review of Cost Studies in Education in Developing Countries,Review of Educational Research,Summer 1998,Vo158.No.2,157-169
[36]Vaizey,J,The Costs of Education,London:Allen and Unwin,1958,33-42
[37]Vaizey,J,The Economics of Education,London:Faber and Faber, 1962,111-131
[38) Woodhall,M, Cost Analysis in Education, Economics of Education- Research and Studies(Edited by Psacharopoulos,G.),Oxford:Pergamon Press, 1987,14-28
[2]王善迈.教育经济学简明教程.北京:高等教育出版社,1999.179-183
[3]冯金华,谭巧云,唐亚武,李晗飞.湖南省普通高校生均成本的探讨.湖南农业大学学报(社会科学版),19992:162-166
[4]冯金华,谭巧云,周铁军.普通高校生均成本结构及其测算方法研究.湖南农业大学学报(社会科学版),2000,3:30-35
[5]陈伯春,汪贤裕,刘莉.基于基本办学标准的普通高等教育生均成本测算.教育科学,2005,2:41-44
[6]沈友娣.高等学校成本核算模式探析.华东经济管理,2002,6:144-145
[7袁连生.高等学校成本计算的期间选择.教育财会研究,2002,2:51-53
[8]袁连生.高等学校中与学生培养无关的支出分析.江苏高教.2004,3:36-38
[9]袁连生.教育成本计量探讨.北京师范大学学报(人文社会科学版),2000,1:17-22
[10]裘腰军,茅瀛怀.高职院校教育成本核算探析.宁波大学学报(教育科学版),2005,3:82-85
[11]胡映兰.高校计提固定资产折旧初探.咸宁师专学报,2000.4:88-90
[12]王翠芳.高校进行教育成本核算的思考.事业财会,2003,6:70-72
[13]惠尚文.成本效益理念在高校应用的探讨.新疆财经学院学报,2004,4:70-72
[14]吴桐水.高校教育投资经济效益的计算模型.高等教育研究,1994,4:46-51
[15]刘蓉.对高校教育成本核算问题的分析与思考.财会研究,2005,7:45-46
[16]陈晓宇.中国高等教育成本分担现状与趋势.教育与经济,1998,4:30-37
[17]张森.高等学校办学成本效益评估探讨.中国高等教育评估,1999,2:16-19
[18]戴罗仙,伍海泉.高等教育生均成本的界定测算与运用.教育与经济,2005,1:19-22
[19]李少白,吴宏鹏,刘永清.高等学校资产管理的探讨.改革与战 略,19996:20-24
[20]鲍凤仙.浅议高等教育运行成本统计.江苏高教,1998,1:12-15
[21]于富生等.成本会计学.北京:中国人民大学出版社.1998.14-24
[22]王成胜.高校会计制度改革探讨.教育财会研究,2002 2:35-36
[23]蒋鸣和.教育成本分析.北京:高等教育出版社.1999.9-23
[24]中国教育会计学会.教育财会改革探索一中国教育会计学会科研课题文选.北京师范大学出版社,2002,8-10
[25]国家发展和改革委员会.高等学校教育成本监审办法(试行)
[26]Belkaoui,A,Handbook of Cost Accounting Theory and Techniques,New York Quorum Books,1990,70-85
[27]Cohn,E,The Economics of Education,Oxford:Program press,1989,210-239
[28]Hough,J.R.and Warburton,SJ,U.K.Research into School Costs and Resources,Economics of Education Review,1986,Vol.9.No.4,50-57
[29]Jimenz,E,The Structure of Educational Cost:Multiproduct Cost Function for Primary and Secondary Schools in Latin America,Economics of Education Review,1986,Vol.5,No 1,191-213
[30]Knaap,T.R.and Knaap,L.T,A Benefit -Cost Analysis of New York States Bundy Aid Program,Economics of Education Review,1990,Vol.9,No.1,33-39
[31]Levin,H.M,Cost-Benefit Analysis,International Encyclopedia of Economics of Education,Oxford:Pergamon Press,1995,232-243
[32]Schultz,T,W,The Economic Value of Education,NewYork:Columbia University Press,1963,39-44
[33]Stern,D,Educational Cost Factor and Student Achievement in Grade 3 and Grade 6:Some New Evidence,Economics of Education Review,Vol.8,No.2,1989,75-98
[34]Thomas,H,Education Cost and Performance,London:Cssell Education Limited,1989,331-335
[35]Tsang,M.C,Cost Analysis for Education Policymaking:A review of Cost Studies in Education in Developing Countries,Review of Educational Research,Summer 1998,Vo158.No.2,157-169
[36]Vaizey,J,The Costs of Education,London:Allen and Unwin,1958,33-42
[37]Vaizey,J,The Economics of Education,London:Faber and Faber, 1962,111-131
[38) Woodhall,M, Cost Analysis in Education, Economics of Education- Research and Studies(Edited by Psacharopoulos,G.),Oxford:Pergamon Press, 1987,14-28