高校教育成本核算与管理问题的探讨
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摘要
在计划经济体制下,我国高等教育经费主要依靠财政拨款,个人分担的教育成本比较少,政府注重的是高校的社会效益很少考虑办学的经济效益,高校也缺乏相应的成本意识,因此,高校实行成本核算和管理没有受到应有的重视。随着我国市场经济的发展和高等教育管理体制改革的深化,教育成本信息已成为高校管理者、投资者、政府部门、学生及其家庭等有关各方共同关注的重要信息,高校实行教育成本核算和管理,提供准确的教育成本信息已经势在必行。
目前,我国的教育成本研究还处于理论探讨阶段,高校会计制度仍然以收付实现制为基础,实行成本核算和管理缺乏必要的理论基础和政策依据,没有形成一套有效的会计核算体系和成本管理机制。本文立足于高校财务工作的实践,试图在借鉴国内外研究成果的基础上,对在高校建立教育成本核算体系和实行成本管理进行进一步探讨,以期对高校实际建立成本核算制度,实行成本管理有所裨益。首先,本文对高校教育成本的相关概念进行了进一步的界定和明确,并提出在目前条件下应将高校教育成本界定为高校实际教育成本的观点;其次,结合我国高校的实际情况,对教育成本核算的会计前提、基本原则、成本对象、核算范围、成本项目等基础理论问题进行了阐述,本文认为高校采用双轨制核算是现阶段实行成本核算的现实选择,但单轨制核算则将是今后的发展趋势;最后,本文试图在高校实行教育成本核算的基础上引进责任成本管理的思路,以增强高校的成本意识,加强成本管理,提高高校资源的利用效率。
Under the past planned economy system, the colleges and universities education funds in our country mainly depend on the government financial allocation, very little on individual. The government pays much greater attention to colleges and universities’social effect than their economic efficiency, and the universities themselves also lack the corresponding cost consciousness, therefore, the accounting and the management of colleges and universities cost has not received enough attention than it should. Along with the market economy development and the higher education management organizational reform deepening, the education cost information has become an important information which the university superintendents, the investors, the government departments, the students and their families and all related concern, it has became imperative for colleges and universities to implement education cost accounting and management and provide accurate education cost information.
At present, our country's education cost research is still at the theory discussion stage, and the colleges and universities accounting system is still on the basis of receipt and disbursement, we are in need of essential rationale and the policy basis to implement cost accounting and management, no effective accounting system or the cost management mechanism has been formed. This article is based on the university finance practice, and is attempted to follow the domestic and foreign research results, to explore the establishment of education cost accounting system and management in universities, and hope contribute to the establishment of the cost accounting system management in the universities. First, to clarify some concept concerning university education cost, and proposed the viewpoint that university education cost should be limited to the actual expenditure under the present condition; Next, in consideration of the actual situation of China’s universities, to elaborate some basic theoretical issues about accounting premises, basic principles, cost objectives, calculation scopes, cost projects in education cost accounting, further to induce cost gathering and allocation procedure in university education cost accounting, and to analyze the case of single track system and the double track system calculation practice with the actual situation of a university in Zhejiang province. This article believe it a reality choice for the university to adopt the double-track system calculation at present stage, but a trend of development for single track system calculation; Finally, this article attempts to introduce responsibility cost management on the basis of education cost accounting in universities in order to strengthen the cost consciousness and cost management in universities, thus enhance the utilization efficiency of resources in universities.
目前,我国的教育成本研究还处于理论探讨阶段,高校会计制度仍然以收付实现制为基础,实行成本核算和管理缺乏必要的理论基础和政策依据,没有形成一套有效的会计核算体系和成本管理机制。本文立足于高校财务工作的实践,试图在借鉴国内外研究成果的基础上,对在高校建立教育成本核算体系和实行成本管理进行进一步探讨,以期对高校实际建立成本核算制度,实行成本管理有所裨益。首先,本文对高校教育成本的相关概念进行了进一步的界定和明确,并提出在目前条件下应将高校教育成本界定为高校实际教育成本的观点;其次,结合我国高校的实际情况,对教育成本核算的会计前提、基本原则、成本对象、核算范围、成本项目等基础理论问题进行了阐述,本文认为高校采用双轨制核算是现阶段实行成本核算的现实选择,但单轨制核算则将是今后的发展趋势;最后,本文试图在高校实行教育成本核算的基础上引进责任成本管理的思路,以增强高校的成本意识,加强成本管理,提高高校资源的利用效率。
Under the past planned economy system, the colleges and universities education funds in our country mainly depend on the government financial allocation, very little on individual. The government pays much greater attention to colleges and universities’social effect than their economic efficiency, and the universities themselves also lack the corresponding cost consciousness, therefore, the accounting and the management of colleges and universities cost has not received enough attention than it should. Along with the market economy development and the higher education management organizational reform deepening, the education cost information has become an important information which the university superintendents, the investors, the government departments, the students and their families and all related concern, it has became imperative for colleges and universities to implement education cost accounting and management and provide accurate education cost information.
At present, our country's education cost research is still at the theory discussion stage, and the colleges and universities accounting system is still on the basis of receipt and disbursement, we are in need of essential rationale and the policy basis to implement cost accounting and management, no effective accounting system or the cost management mechanism has been formed. This article is based on the university finance practice, and is attempted to follow the domestic and foreign research results, to explore the establishment of education cost accounting system and management in universities, and hope contribute to the establishment of the cost accounting system management in the universities. First, to clarify some concept concerning university education cost, and proposed the viewpoint that university education cost should be limited to the actual expenditure under the present condition; Next, in consideration of the actual situation of China’s universities, to elaborate some basic theoretical issues about accounting premises, basic principles, cost objectives, calculation scopes, cost projects in education cost accounting, further to induce cost gathering and allocation procedure in university education cost accounting, and to analyze the case of single track system and the double track system calculation practice with the actual situation of a university in Zhejiang province. This article believe it a reality choice for the university to adopt the double-track system calculation at present stage, but a trend of development for single track system calculation; Finally, this article attempts to introduce responsibility cost management on the basis of education cost accounting in universities in order to strengthen the cost consciousness and cost management in universities, thus enhance the utilization efficiency of resources in universities.
引文
①资料来源:《全国教育事业发展统计公报(1998-2005)》,教育部颁布
① 张芳、陈艳利,高等教育成本补偿机制的国际比较,经济研究参考,2004 年第 60 期:32-36
[1] 高等学校会计制度讲座编写组. 高等学校会计制度讲座[M].北京:中国人民大学出版社,1998.
[2] 高等学校财务制度讲座编写组. 高等学校财务制度讲座[M].北京:中国人民大学出版社,1997.
[3] 王善迈. 教育投入与产出研究[M],河北教育出版社,1996
[4] (美)E.·科恩. 教育经济学,华东师范大学出版社,1989
[5] 王玉崑. 教育经济学[M]. 北京:华文出版社,2005
[6] 曲恒昌,曾晓东. 西方教育经济学研究[M]. 北京:北京师范大学出版社,2000
[7] 乐艳芬. 成本会计[M]. 北京:清华大学出版社,2005
[8] 袁连生. 教育成本计量探讨[J]. 北京师范大学学报(人文社会科学版),2000,(1):17-22
[9] 刘蓉. 对高校教育成本核算问题的分析与思考[J]. 财会研究,2005,(7):45-46
[10] 梅强,吴婧,陆玉梅. 关于高校成本核算的会计学思考[J]. 教育与经济,2005,(2):27-30
[11] 楚红丽. 浅析教育成本及其构成[J]. 社会科学研究,2002,(1):151-155
[12] 刘东. 高等教育成本与价格问题分析[J]. 四川师范大学学报(社会科学版),2003,(11):47-53
[13] 陈德刚. 高校教育成本研究的会计学属性[J]. 财会通讯,2004,(2):94-96
[14] 于敏. 高等教育成本核算体系构建研究[J]. 南京财经大学学报,2005,(2):70-73
[15] 张芳,陈艳利. 高等教育成本补偿机制的国际比较[J]. 经济研究参考,2004,(60):32-39
[16] 王艳,李志立. 高等教育成本核算初探[J]. 杭州电子科技大学学报(社会科学版),2005,(6):21-24
[17] 伍海泉. 高等教育成本计量中几个特殊问题的探讨[J]. 教育与经济,2004,(1):43-45
[18] 史翠英. 高等学校教育成本核算的探讨[J]. 哈尔滨商业大学学报(社会科学版),2003,(1):78-79
[19] 杨明亮,彭晓. 高校教育成本测算方法探讨[J]. 事业财会,2003,(5):4-6
[20] 张呈余,张志宏,贺继恩. 高校教育成本管理探析[J]. 黑龙江高教研究,2005,(12):81-83
[21] 李玲. 高校教育成本核算初探[J]. 山西财税,1999,(7):15-16
[22] 康莉莉,陈春华. 高校教育成本核算体系的建立[J]. 长春工业大学学报(高教研究版):2005,(3):17-18
[23] 杨丽丽. 高校教育成本核算需要解决的问题探讨[J]. 事业财会,2004,(4):31-32
[24] 朱小平,宗文龙,王进. 关于高等教育成本问题的思考[J]. 财会月刊, 2004,(B5):13-14
[25] 范其伟. 关于高校教育成本核算的思考[J]. 中国海洋人学学报(社会科学版).2004,(3):93-96
[26] 袁连生. 关于教育成本核算的几个问题[J]. 教育发展研究. 1999,(3):23-27
[27] 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[J]. 教育科学.2005,(4):41-44
[28] 张兰芳,邓尚华. 论高校教育成本管理[J]. 事业财会.2003,(3):63-64
[29] 李文蕙. 试论高等教育成本核算[J]. 天津大学学报(社会科学版). 2001,(6):174-177
[30] 王德春,杨爱平. 试论高校教育成本核算的特点和方法[J]. 教育财会研究. 1999,(2):39-41
[31] 杜万新. 谈高等教育成本与成本分摊[J]. 教育财会研究.2005,(4):22-26
[32] Hooshang Izadi,Geraint Johnes,Reza Oskrochi etc,2002:” Stochastic Frontier Estimation of A CES Cost Function: The Case of Higher Education in Britain”, Economics of Education Review, 21 (2002) 63-71.
[33] Washington Higher Education Coordinating Board , Methodology and Timing of Higher Education Cost of Instruction Studies , December 2004.
[34] U.S. National Center for Education Statistics. Findings from The Condition of Education 1995. The Cost of Higher Education. 1996,No.6.
[35] Yaw M. Mensah, Robert Werner. Cost Efficiency and Financial Flexibility in Institutions of Higher Education. Journal of Accounting and Public Policy 22 (2003) 293-323.
[36] L.Genshu. Cost Recovery for Higher Education: A Study of Undergraduate Students’Ability and Willingness to Pay in The Chinese Mainland. International Journal of Educational Development 22 (2002) 549-550.
[37] David N.Laband, Bernard F.Lentz. Do Costs Differ Between For-Profit and Not-For-Profit Producers of Higher Education? Research in Higher Education, Vol.45,No.4, June 2004.
[38] B. Casua}, E. Thanassoulis. Evaluating Cost Efficiency in Central Administrative in UK Universities. Omega 34 (2006) 417-426.
[39] D. Bruce Johnstone. The Economics and Politics of Cost Sharing in Higher Education: Comparative Perspectives. Economics of Education Review 23 (2004) 403-410.
① 张芳、陈艳利,高等教育成本补偿机制的国际比较,经济研究参考,2004 年第 60 期:32-36
[1] 高等学校会计制度讲座编写组. 高等学校会计制度讲座[M].北京:中国人民大学出版社,1998.
[2] 高等学校财务制度讲座编写组. 高等学校财务制度讲座[M].北京:中国人民大学出版社,1997.
[3] 王善迈. 教育投入与产出研究[M],河北教育出版社,1996
[4] (美)E.·科恩. 教育经济学,华东师范大学出版社,1989
[5] 王玉崑. 教育经济学[M]. 北京:华文出版社,2005
[6] 曲恒昌,曾晓东. 西方教育经济学研究[M]. 北京:北京师范大学出版社,2000
[7] 乐艳芬. 成本会计[M]. 北京:清华大学出版社,2005
[8] 袁连生. 教育成本计量探讨[J]. 北京师范大学学报(人文社会科学版),2000,(1):17-22
[9] 刘蓉. 对高校教育成本核算问题的分析与思考[J]. 财会研究,2005,(7):45-46
[10] 梅强,吴婧,陆玉梅. 关于高校成本核算的会计学思考[J]. 教育与经济,2005,(2):27-30
[11] 楚红丽. 浅析教育成本及其构成[J]. 社会科学研究,2002,(1):151-155
[12] 刘东. 高等教育成本与价格问题分析[J]. 四川师范大学学报(社会科学版),2003,(11):47-53
[13] 陈德刚. 高校教育成本研究的会计学属性[J]. 财会通讯,2004,(2):94-96
[14] 于敏. 高等教育成本核算体系构建研究[J]. 南京财经大学学报,2005,(2):70-73
[15] 张芳,陈艳利. 高等教育成本补偿机制的国际比较[J]. 经济研究参考,2004,(60):32-39
[16] 王艳,李志立. 高等教育成本核算初探[J]. 杭州电子科技大学学报(社会科学版),2005,(6):21-24
[17] 伍海泉. 高等教育成本计量中几个特殊问题的探讨[J]. 教育与经济,2004,(1):43-45
[18] 史翠英. 高等学校教育成本核算的探讨[J]. 哈尔滨商业大学学报(社会科学版),2003,(1):78-79
[19] 杨明亮,彭晓. 高校教育成本测算方法探讨[J]. 事业财会,2003,(5):4-6
[20] 张呈余,张志宏,贺继恩. 高校教育成本管理探析[J]. 黑龙江高教研究,2005,(12):81-83
[21] 李玲. 高校教育成本核算初探[J]. 山西财税,1999,(7):15-16
[22] 康莉莉,陈春华. 高校教育成本核算体系的建立[J]. 长春工业大学学报(高教研究版):2005,(3):17-18
[23] 杨丽丽. 高校教育成本核算需要解决的问题探讨[J]. 事业财会,2004,(4):31-32
[24] 朱小平,宗文龙,王进. 关于高等教育成本问题的思考[J]. 财会月刊, 2004,(B5):13-14
[25] 范其伟. 关于高校教育成本核算的思考[J]. 中国海洋人学学报(社会科学版).2004,(3):93-96
[26] 袁连生. 关于教育成本核算的几个问题[J]. 教育发展研究. 1999,(3):23-27
[27] 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[J]. 教育科学.2005,(4):41-44
[28] 张兰芳,邓尚华. 论高校教育成本管理[J]. 事业财会.2003,(3):63-64
[29] 李文蕙. 试论高等教育成本核算[J]. 天津大学学报(社会科学版). 2001,(6):174-177
[30] 王德春,杨爱平. 试论高校教育成本核算的特点和方法[J]. 教育财会研究. 1999,(2):39-41
[31] 杜万新. 谈高等教育成本与成本分摊[J]. 教育财会研究.2005,(4):22-26
[32] Hooshang Izadi,Geraint Johnes,Reza Oskrochi etc,2002:” Stochastic Frontier Estimation of A CES Cost Function: The Case of Higher Education in Britain”, Economics of Education Review, 21 (2002) 63-71.
[33] Washington Higher Education Coordinating Board , Methodology and Timing of Higher Education Cost of Instruction Studies , December 2004.
[34] U.S. National Center for Education Statistics. Findings from The Condition of Education 1995. The Cost of Higher Education. 1996,No.6.
[35] Yaw M. Mensah, Robert Werner. Cost Efficiency and Financial Flexibility in Institutions of Higher Education. Journal of Accounting and Public Policy 22 (2003) 293-323.
[36] L.Genshu. Cost Recovery for Higher Education: A Study of Undergraduate Students’Ability and Willingness to Pay in The Chinese Mainland. International Journal of Educational Development 22 (2002) 549-550.
[37] David N.Laband, Bernard F.Lentz. Do Costs Differ Between For-Profit and Not-For-Profit Producers of Higher Education? Research in Higher Education, Vol.45,No.4, June 2004.
[38] B. Casua}, E. Thanassoulis. Evaluating Cost Efficiency in Central Administrative in UK Universities. Omega 34 (2006) 417-426.
[39] D. Bruce Johnstone. The Economics and Politics of Cost Sharing in Higher Education: Comparative Perspectives. Economics of Education Review 23 (2004) 403-410.