作业成本法在高职院校教育成本核算中的应用
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摘要
在当今经济全球化和知识经济时代,科技革命迅猛发展,产业结构调整加快,国际竞争激烈,在我国的科教兴国战略下,高职教育也日益受到重视,十七大提出要大力发展职业教育。在现代国民教育体系中,高等职业技术教育是一种比普通高等教育更需要紧密联系社会与经济发展的教育类型,在很大程度上,高等职业技术教育肩负着全面推进素质教育,提高国民整体素质,振兴经济、增强综合国力,变我国人口大国为人力资源强国的责任。然而,不容忽视的是,一方面,在穷国办大教育的情况下,国家对高校的投资远不能满足所需。高职院校更是如此;另一方面,市场经济的“优胜劣汰”和资源配置的“扶强”特性使得高职院校之间竞争日趋激烈。而传统的高职院校自身却习惯于靠国家拨款,存在着等、靠、要的思想,没有成本意识,资源利用率不高,资源浪费严重,导致面临财务困境,举步维艰。
针对这种现状,本文基于作业成本视角讨论了高职院校教育成本核算的重要性,分析了高职院校应通过成本核算求得生存与发展。旨在解决目前高职院校存在的成本意识不强、资源配置效率低下、无法提供较为准确的教育成本信息问题,提供理论支持和实践指导,使高职院校获得持续健康发展的能力。
教育成本核算是高职院校管理的重要组成部分,也是财务管理的重要环节。本文主要进行了高职院校教育成本核算的理论和实证方面研究;构建了一套完整的高职院校教育成本核算体系,并在此基础之上,将作业成本法引入高职院校进行教育成本实证研究,提出了降低教育成本的基本途径和思路,对高职院校教育成本核算进行了前瞻性的探索,提出的相关对策分析中强调要特别注意高职院校业务流程再造和院系之间、高职院校与高职院校间的资源重组的问题,努力实现人力资源和物力资源的“共享”,提高高职院校现有存量资产的使用效益。
In the time of economic globalization and knowledge-base economy , the development of scientific and technological revolution is violently , industrial restructuring accelerates , international competition is fierce . under the strategy of developing our country by relying on science and education , higher vocational education is drawing more and more attention .The seventeenth Eleventh Party Congress proposed that we must develop the higher vocational education vigorously. In modern national educational system, the higher vocational-technical education is one educational type which needs to relate social and the economic development more closely compared to the ordinary higher education , to a great extent, the higher vocational-technical education has a great weight of responsibility in promoting competence-oriented education in all-round way , improveing citizen overall quality, revitalizing the economy , strengthing a comprehensive national country , changing our country with large population to that one with powerful human resources. However, some is not allow to neglect , firstly , the country can not satisfy but far beyond the university's investment needs under the situation that the poor country handling big education, and so as the higher vocational-technical colleges, secondly , the characteristics that "superior win and the inferior wash out" in the market economy and "supporting the stronger" in the the allocation of resources cause the competition between the he higher vocational-technical colleges more and more intensely day by day .But traditional higher vocational-technical colleges themselves are actually accustomed to depend on national allocation, existing the ideological of waiting , dependence , asking , and so on . Without the consciousness of cost, the utilization of resource is not good , the resources waste is serious , confronting with financial difficult position, and so it is hard to step forward .
For this present situation , this article discusses the importance of cost accounting in higher vocational-technical colleges based on the view of cost operation , analyzes that the higher vocational-technical colleges should obtain the survival and development through of the cost accounting. For the purpose of solving the question existing in the higher vocational-technical colleges , that is the cost consciousness is not strong, the resources deployment efficiency is low, to be unable to provide the more accurate education cost information, provides the theory support and the practice instruction , in order to make the higher vocational-technical colleges obtain sustainable and healthy development ability.
The education cost accounting in the higher vocational-technical colleges is one of the most important components in management, is also one important link in financial control. This article has mainly carried on the higher vocational-technical colleges theory and the real diagnosis aspect studies ; constructed a set of complete chart picture about higher vocational-technical colleges education cost accounting system . And on this foundation, bring the cost of operation into the empirical study of higher vocational-technical colleges education cost, proposed the principal aspect of cost controling as well as the essential way and mentality of reducing the education cost , has discovered the forward-looking prospectivity to the higher vocational-technical colleges education cost accounting and controling, among the relating countermeasure analysis, we put the emphasis on the question of higher vocational-technical colleges's business process rebuilding , pay attention to promoting the relationship between the colleges and faculties and inter- colleges reorganization of resources , making great efforts to realize the "sharing" between the human and material resources , enhancing the operational effectiveness of existing depositing assets in the higher vocational-technical colleges .
针对这种现状,本文基于作业成本视角讨论了高职院校教育成本核算的重要性,分析了高职院校应通过成本核算求得生存与发展。旨在解决目前高职院校存在的成本意识不强、资源配置效率低下、无法提供较为准确的教育成本信息问题,提供理论支持和实践指导,使高职院校获得持续健康发展的能力。
教育成本核算是高职院校管理的重要组成部分,也是财务管理的重要环节。本文主要进行了高职院校教育成本核算的理论和实证方面研究;构建了一套完整的高职院校教育成本核算体系,并在此基础之上,将作业成本法引入高职院校进行教育成本实证研究,提出了降低教育成本的基本途径和思路,对高职院校教育成本核算进行了前瞻性的探索,提出的相关对策分析中强调要特别注意高职院校业务流程再造和院系之间、高职院校与高职院校间的资源重组的问题,努力实现人力资源和物力资源的“共享”,提高高职院校现有存量资产的使用效益。
In the time of economic globalization and knowledge-base economy , the development of scientific and technological revolution is violently , industrial restructuring accelerates , international competition is fierce . under the strategy of developing our country by relying on science and education , higher vocational education is drawing more and more attention .The seventeenth Eleventh Party Congress proposed that we must develop the higher vocational education vigorously. In modern national educational system, the higher vocational-technical education is one educational type which needs to relate social and the economic development more closely compared to the ordinary higher education , to a great extent, the higher vocational-technical education has a great weight of responsibility in promoting competence-oriented education in all-round way , improveing citizen overall quality, revitalizing the economy , strengthing a comprehensive national country , changing our country with large population to that one with powerful human resources. However, some is not allow to neglect , firstly , the country can not satisfy but far beyond the university's investment needs under the situation that the poor country handling big education, and so as the higher vocational-technical colleges, secondly , the characteristics that "superior win and the inferior wash out" in the market economy and "supporting the stronger" in the the allocation of resources cause the competition between the he higher vocational-technical colleges more and more intensely day by day .But traditional higher vocational-technical colleges themselves are actually accustomed to depend on national allocation, existing the ideological of waiting , dependence , asking , and so on . Without the consciousness of cost, the utilization of resource is not good , the resources waste is serious , confronting with financial difficult position, and so it is hard to step forward .
For this present situation , this article discusses the importance of cost accounting in higher vocational-technical colleges based on the view of cost operation , analyzes that the higher vocational-technical colleges should obtain the survival and development through of the cost accounting. For the purpose of solving the question existing in the higher vocational-technical colleges , that is the cost consciousness is not strong, the resources deployment efficiency is low, to be unable to provide the more accurate education cost information, provides the theory support and the practice instruction , in order to make the higher vocational-technical colleges obtain sustainable and healthy development ability.
The education cost accounting in the higher vocational-technical colleges is one of the most important components in management, is also one important link in financial control. This article has mainly carried on the higher vocational-technical colleges theory and the real diagnosis aspect studies ; constructed a set of complete chart picture about higher vocational-technical colleges education cost accounting system . And on this foundation, bring the cost of operation into the empirical study of higher vocational-technical colleges education cost, proposed the principal aspect of cost controling as well as the essential way and mentality of reducing the education cost , has discovered the forward-looking prospectivity to the higher vocational-technical colleges education cost accounting and controling, among the relating countermeasure analysis, we put the emphasis on the question of higher vocational-technical colleges's business process rebuilding , pay attention to promoting the relationship between the colleges and faculties and inter- colleges reorganization of resources , making great efforts to realize the "sharing" between the human and material resources , enhancing the operational effectiveness of existing depositing assets in the higher vocational-technical colleges .
引文
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[26]戴薇.作业成本法在CB学院教育成本核算中的应用研究.[硕士学位论文].西安:西安理工大学.2007
[27]张雷.作业成本法在高校教育成本核算中的应用研究.[硕士学位论文].南京:南京林业大学.2007
[28]刘大力,李峰亮.国外成本收益研究与中国高等职业技术教育的发展.[J]中国青年政治学院学报.2007.02
[29]王书梅.基于作业成本法的成本管理研究及应用.[硕士学位论文].2006
[30]谢明志.作业成本法在高校教育成本核算中的运用.[J]财会通讯.2006.3
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[32]杨丽君.我国高等学校教育成本核算研究.[硕士学位论文]北京:中国农业大学.2004
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[38]单玲玲.我国高职学费标准研究述评.[J]财政监督.2007.08
[39]代丽.浅谈高等职业教育存在的问题与对策.[J]教育与职业.2007.2
[40]孔凡莉.国内外高等职业技术教育比较研究.[J]边疆经济与文化.2005.12
[41]杨金土,孟广平等.论高等职业教育的基本特征.[J]教育研究.1999.04
[42]唐亚豪.论我国高等职业教育的发展与创新[J]教育与职业.2005.2
[43]梁红梅.对发展我国高等职业教育的思考[J]教育导刊.2008.02
[44]匡瑛.比较高等职业教育:发展与变革[M]..上海:上海教育出版社,2006
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[2]教育部中外大学校长论坛领导小组.中外大学校长论坛文集.第三辑[M].北京:高等教育出版社.2006
[3]王培根.高等教育经济学[M].北京:经济管理出版社,2004
[4]黄道平.高职院校教育成本核算与控制的思考[J].浙江社会科学.2004(5)
[5]曹立村.高职院校教育成本管理的现状分析及对策[J].职教论坛.2003(23)
[6]左家奇.高职院校理财必然应用成本控制原则[J].教育与职业.2005(24)
[7]靳希斌.教育经济学[M].北京:人民教育出版社.2005
[8]陈孝彬主编.教育管理学[M].北京:北京师范大学出版社,2003
[9]叶立群,潘懋元,王伟廉.高等教育学[M].福建:福建教育出版社,2002
[10]迈克尔·夏托克著.范怡红主译.成功大学的管理之道[M].北京:北京大学出版社,2006
[11]理查德·鲁克著.于培文译.高等教育公司—营利性大学的崛起[M].北京:北京大学出版社,2006
[12]杨周复.高校筹措办学资金要处理好几个方面的关系[J].教育财会研究,2001(5).
[13]王雪峰.高等教育资本运营[M].北京:中国水利水电出版社,知识产权出版社,2002
[14]白李沙.对我国高校筹资情况的分析[J].事业财会,2001(5).
[15]余绪缨.简论当代管理会计的新发展[J].会计研究.1995,(7):1—4
[16]陈敬良.高等教育成本管理理论[M].上海:上海科技出版社,2001.
[17]宗文龙.高校教育成本核算与控制研究[M].中国财政经济出版社,2006.
[18]欧佩玉,王平心.作业分析法及其在我国先进制造企业的应用[J].会计研究.2000,(2):46—51
[19]王平心.作业成本法在中国企业的应用探讨[J].中国会计与财务研究.2000,(3):121—155
[20]王义秋.作业成本法对高校学生培养成本核算的启示(J).东北大学学报(社会科学版),2000.04
[21]范其伟.高校教育成本核算与资金管理研究.[硕士学位论文].山东:中国海洋大学,2004
[22]王迪.基于作业成本法的高校教育成本核算研究.[硕士学位论文].大连:大连海事大学.2007
[23]江宇.高校教育成本核算与成本控制的研究.[硕士学位论文].重庆:重庆大学.2007
[24]张旭日.当前我国高等职业教育发展中存在的问题及其对策[J]广东:广东教育学院学报.2007.12
[25]牟伟.基于作业成本思想的中职教育成本核算探讨.[硕士学位论文].重庆:重庆大学.2006
[26]戴薇.作业成本法在CB学院教育成本核算中的应用研究.[硕士学位论文].西安:西安理工大学.2007
[27]张雷.作业成本法在高校教育成本核算中的应用研究.[硕士学位论文].南京:南京林业大学.2007
[28]刘大力,李峰亮.国外成本收益研究与中国高等职业技术教育的发展.[J]中国青年政治学院学报.2007.02
[29]王书梅.基于作业成本法的成本管理研究及应用.[硕士学位论文].2006
[30]谢明志.作业成本法在高校教育成本核算中的运用.[J]财会通讯.2006.3
[31]杜远阳.我国高职教育成本分担与补偿问题之探讨.[硕士学位论文]广西:广西大学.2007
[32]杨丽君.我国高等学校教育成本核算研究.[硕士学位论文]北京:中国农业大学.2004
[33]黄路鸥.关于高职院校教育成本核算的思考[J].浙江工贸职业技术学院学报.2006.6
[34]施梅仙.高职院校教育成本核算育成本体系的构建[J].山东商业技术学院学报.2006.12
[35]高等学校教育成本核算研究.[硕士学位论文]河北:河北农业大学.2006
[36]刘国莲.高职院校教育成本核算研究.[硕士学位论文]湖南:湖南农业大学.2006
[37]刘红.高等职业教育培养成本机制的建立.[J]辽宁高职学报.2007.02
[38]单玲玲.我国高职学费标准研究述评.[J]财政监督.2007.08
[39]代丽.浅谈高等职业教育存在的问题与对策.[J]教育与职业.2007.2
[40]孔凡莉.国内外高等职业技术教育比较研究.[J]边疆经济与文化.2005.12
[41]杨金土,孟广平等.论高等职业教育的基本特征.[J]教育研究.1999.04
[42]唐亚豪.论我国高等职业教育的发展与创新[J]教育与职业.2005.2
[43]梁红梅.对发展我国高等职业教育的思考[J]教育导刊.2008.02
[44]匡瑛.比较高等职业教育:发展与变革[M]..上海:上海教育出版社,2006
[45]Cooper R.,Kaplan R.S.,Measure cost right make the decision,Harvard Business Review,September-October,1988.
[46]Cooper R.,Kaplan,Maisel,Morrissry,Oehm,Implomenting activity-based cost management Moving from Analysis to Action,Institute of Management Accontants,1992,P27,Preface.
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