我国高校教育成本核算问题研究
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摘要
随着社会主义市场经济理念在高等教育领域的推进以及高等教育体制改革的不断深入,我国高校已从单一的事业型单位逐步转变为面向社会自主办学的独立法人实体。随着高校主体地位的日益升高,无论是教育经济学中的人力资本理论,还是高等教育明显的私人产品性质,以及高等教育在经济社会发展、个人实现中的突出效用,都在强调一种事实——高等教育也是一种重要的生产性投资,有投入和产出,应该讲究教育办学效益,更应树立成本意识,在高校管理中理应引入成本核算与补偿等方面产业管理的一些理念和方法来提高管理水平和经营绩效。加强高校成本核算,是国家制定拨款标准和学费标准、合理建立高等教育成本分担机制的科学依据,是高校加强教育资源管理和利用、提高办学效益、缓解经费长期短缺的有效途径。由此可见,开展高校成办核算具有突出的理论价值和实践意义。但高校成本核算在实际运作中却遇到来自认识层面、制度层面和操作层面的重重障碍,特别是我国高校现行的会计制度与教育成本核算的要求还有很大差距,还不具备进行教育成本核算的条件。这种高校教育成本核算的滞后性以及由此形成的各种弊病,造成了高校有限的教育资源的严重浪费和低效运行,严重制约着高校的发展,成为政府决策层、学生家长等有关外部利益关系人关心的热点问题。目前,许多财务会计及管理方面的专家和学者对高校教育成本计算的有关方面做了部分阐述,做了一些有意义的尝试,但都很粗泛,尚没有形成一套切实可行、完整统一的高校教育成本核算体系。因此,对以高校教育成本核算为中心的会计核算体系的研究成为我们亟待解决的课题。
本文拟通过五章从理论和实践两个层面,运用理论分析、实证研究、定性分析、定量研究、比较、归纳、演绎等方法,展开研究。第一章在阐述高校教育成本核算研究背景和意义后,对国内外研究现状进行了归纳、评述,然后介绍本文的主要内容、方法。第二章着重对高校教育相关成本概念进行阐述和理论性评析,明确了高校会计学意义上教育成本的概念界定,使高校教育成本核算确立了正确的逻辑分析的起点和基础。第三章主要分析了我国当前高校成本核算现状、存在的问题及原因所在。第四章针对症结所在,借鉴企业的成本核算成熟、有效的方法,从高校会计目标、假设、要素等方面提出改革、完善高校成本核算的思路和举措,并提出构建高校成本核算体系的设想。第五章提出成本核算运行的政策建议并得出结论。
As the socialist market economic ideas in the field of higher education promoting and the continuous deepening of reform of higher education, colleges and universities in china have from a single cause-oriented units for the gradual transformation of the community schools on their own independent legal entity, the human capital theory and the effectiveness of economic and social development aspects, such as strong evidence of higher education is also an important productive investment, inputs and outputs, school education should emphasize effectiveness, and should establish a cost-conscious. Enhancement of cost accounting, the national standard for formulating standards and tuition, reasonable cost of higher education to establish the scientific basis for sharing mechanism, strengthen college education resources management and utilization, increase management efficiency, ease the chronic shortage of funding an effective way, the higher education system the reform of colleges and universities, as well as an inevitable requirement set an important basis for school size, and is conducive to promoting college accounting system and constantly improve and build scientific, standardized, easy-to-use education cost accounting system. Clearly, colleges and universities to do accounting as a prominent theoretical value and practical significance. However, in actual operation costing colleges and universities may have come from the understanding level, the system level and the operational level obstacles, in particular there is a great gap between the current accounting system of Chinese universities and the requirements of cost accounting education, the conditions of cost accounting do not exist. This college education cost accounting, as well as the lag of the resulting ills, causing limited educational resources college in serious waste and inefficient operation, and seriously hampering the development of the colleges and universities, government decision-makers, parents, and other relevant external interests who are concerned about the issues. At present, many financial accounting and management experts and scholars on the costs of higher education do some of the parties set out and do some meaningful attempt, but very rough pan, no formation of a viable, complete reunification of the costing system of higher education. Therefore, the centre for higher education costing accounting system becomes our problem demanding prompt solution.
This paper plans through five chapters to study from the two levels of theory and practice by the use of theoretical analysis, empirical research, qualitative analysis, quantitative research, comparison, categorization, deduction and other methods. Chapter 1 summarize and review the present situation of the study at domestic and abroad, then introduce the major content and method of this text after expounding education cost accounting background and significance. Chapter 2 focuses on higher education-related costs on the concept and theoretical assessment, a clear sense of college accounting concept to define the cost of education, higher education cost accounting to establish the correct starting point for the analysis of the logic and the foundation. Chapter 3 chiefly analyzed the status of our country colleges and universities cost accounting, existing problems and cause analysis. Chapter 4 put forward to reform and improve the college costing ideas and initiatives from the university objectives, assumptions, and other elements referencing mature and effective method of enterprises costing accounting, and put forward to the conceive of constructing cost accounting system. Chapter 5 bring forward the policy proposals of operating cost accounting and come to the conclusion.
本文拟通过五章从理论和实践两个层面,运用理论分析、实证研究、定性分析、定量研究、比较、归纳、演绎等方法,展开研究。第一章在阐述高校教育成本核算研究背景和意义后,对国内外研究现状进行了归纳、评述,然后介绍本文的主要内容、方法。第二章着重对高校教育相关成本概念进行阐述和理论性评析,明确了高校会计学意义上教育成本的概念界定,使高校教育成本核算确立了正确的逻辑分析的起点和基础。第三章主要分析了我国当前高校成本核算现状、存在的问题及原因所在。第四章针对症结所在,借鉴企业的成本核算成熟、有效的方法,从高校会计目标、假设、要素等方面提出改革、完善高校成本核算的思路和举措,并提出构建高校成本核算体系的设想。第五章提出成本核算运行的政策建议并得出结论。
As the socialist market economic ideas in the field of higher education promoting and the continuous deepening of reform of higher education, colleges and universities in china have from a single cause-oriented units for the gradual transformation of the community schools on their own independent legal entity, the human capital theory and the effectiveness of economic and social development aspects, such as strong evidence of higher education is also an important productive investment, inputs and outputs, school education should emphasize effectiveness, and should establish a cost-conscious. Enhancement of cost accounting, the national standard for formulating standards and tuition, reasonable cost of higher education to establish the scientific basis for sharing mechanism, strengthen college education resources management and utilization, increase management efficiency, ease the chronic shortage of funding an effective way, the higher education system the reform of colleges and universities, as well as an inevitable requirement set an important basis for school size, and is conducive to promoting college accounting system and constantly improve and build scientific, standardized, easy-to-use education cost accounting system. Clearly, colleges and universities to do accounting as a prominent theoretical value and practical significance. However, in actual operation costing colleges and universities may have come from the understanding level, the system level and the operational level obstacles, in particular there is a great gap between the current accounting system of Chinese universities and the requirements of cost accounting education, the conditions of cost accounting do not exist. This college education cost accounting, as well as the lag of the resulting ills, causing limited educational resources college in serious waste and inefficient operation, and seriously hampering the development of the colleges and universities, government decision-makers, parents, and other relevant external interests who are concerned about the issues. At present, many financial accounting and management experts and scholars on the costs of higher education do some of the parties set out and do some meaningful attempt, but very rough pan, no formation of a viable, complete reunification of the costing system of higher education. Therefore, the centre for higher education costing accounting system becomes our problem demanding prompt solution.
This paper plans through five chapters to study from the two levels of theory and practice by the use of theoretical analysis, empirical research, qualitative analysis, quantitative research, comparison, categorization, deduction and other methods. Chapter 1 summarize and review the present situation of the study at domestic and abroad, then introduce the major content and method of this text after expounding education cost accounting background and significance. Chapter 2 focuses on higher education-related costs on the concept and theoretical assessment, a clear sense of college accounting concept to define the cost of education, higher education cost accounting to establish the correct starting point for the analysis of the logic and the foundation. Chapter 3 chiefly analyzed the status of our country colleges and universities cost accounting, existing problems and cause analysis. Chapter 4 put forward to reform and improve the college costing ideas and initiatives from the university objectives, assumptions, and other elements referencing mature and effective method of enterprises costing accounting, and put forward to the conceive of constructing cost accounting system. Chapter 5 bring forward the policy proposals of operating cost accounting and come to the conclusion.
引文
[1]王培根.高等教育经济学[M].经济管理出版社,2004.
[2]范先佐.教育经济学[M].人民教育出版社,2003.
[3]王善迈.教育投入与产出研究[M].河北教育出版社,1999.
[4]靳希斌.教育经济学[M].人民教育出版社,2004.
[5]马克思.资本论第三卷[M].北京人民出版社,1975.30.
[6]袁连生.教育成本计量探讨[M].北京:北京师范大学出版社,2000.
[7]舒尔茨.人力资本投资[M].商务印书馆,1990年6版.
[10]官风华.高等学校培养成本探析[M].北京:人民教育出版社,1995.8.
[8]代蕊华.学校固定资产为何难以计提折旧[J].教育与经济,2001(3).
[9]沈百福,雷春,许剑.高等教育发展与高等教育投资[M].武汉:武汉工业大学出版社,2000.10.
[10]吴怡兴.教育产业论[M].北京:人民教育出版社,2000.229-232.
[11]蒋鸣和.教育成本分析[M].北京:高等教育出版社,2000.14-15.
[12]中华人民共和国财政部,教育部:《高等学校会计制度》(试行)[M].中国财政经济出版社,1998年版.
[13]讲座编写组:《高等学校会计制度》讲座[M].中国人民大学出版社,1998年版.
[14]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).
[15]阮丽芬.民办高校财务会计制度初探[J].财会研究,2005(11).
[16]马克.贝磊.教育全成本核算[M].北京师范大学出版社,2000.
[17]朱小平,宗文龙,王进.高等教育成本问题的思考[J].财会月刊,2004年第5期.
[18]赵亚贞.高等教育成本问题试探[J].价格月刊,2005年第8期.
[19]杨克忠,张晓梅,林健全.高校教育成本计算问题的思考[J].泉州师范学院学报,社会科学版,2005年第1期.
[20]章勇.高等教育成本核算的研究[J].重庆工商大学学报,2004年第4期.
[21]郭磊,陈建成,刘成.高等教育成本核算研究[J].中国林业教育,2006年第2期.
[22]武书连.再探大学分类[J].科学学与科学技术管理,2002年第10期.
[23]陈俊生.高等教育成本核算方法研究[J].黑龙江高教研究,2003(5).
[24]林建全.高等教育成本核算探析[J].黎明职业大学学报,2003(6).
[25]陈国民.高等学校教育成本分析[J].事业财会,2003(2).
[26]李彤.高等学校会计[M].北京:中国物价局出版社,2002.
[27]刘善敏.人力资源会计[M].广东:广东经济出版社,2002.
[28]马立春.高校教育服务活动及其费用与成本[J].事业财会,2004(6).
[29]臧秀清等.高校教育成本的构成及现状分析[J].技术经济,2004(4).
[30]高等学校财务制度(试行)财文字[1997]280号.
[31]欧阳真.关于我国高校会计制度改革的几点建议[J].会计之友,2006.3.
[32]朱爱华.修改和完善高校会计制度[J].会计之友,2006.(3).
[33]黄惠青.企业与非营利组织会计准则“殊途同归”趋势分析[J].财务与会计导刊,2005年第1期.
[34]葛家澍,余绪缨.中级财务会[M].辽宁人民出版社,2000年9月.
[35]柴效武.高校学费制度研究[M].经济管理出版社,2003.
[36]谢丹,袁洪斌.高校教育成本研究述评[J].江苏高教,2006年第1期.
[37]王耕.高等全日制学校教育成本计算问题的探讨[J].会计研究,1988(6).
[38]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).
[39]Bowen,Howard R.The Costs of Higher Education.Jossey-Bass Publishers,1980.
[40]Emerson O.Henke.NonprofitAeeounting[M].Boston Kent Publishing Company,1995,465.
[41]Ziderman.A.&Albreeht.D(1995)Finaneing Universities in Developing Countries.London:The Falmer Press.
[42]Leslie.L.&Brinkman.P(998),The Economic Value of Higher Education.Newyork:Mae-millan.
[43]Gertler.P.&Glewwe.P(1989),The willingness to Pay for Education in Developing Countries:Evidence from Rural Peru LSMS Paper No.54.Washington,DC:The World Bank.
[44]World Bank(1995).Priorities and strategies for Education:A World Bank Review Washington,DC:The World Bank.P114.
[45]World Bank(1995).Priorities and Strategies for Education:A World Bank Review Washington,DC:World Bank,P62,63.
[2]范先佐.教育经济学[M].人民教育出版社,2003.
[3]王善迈.教育投入与产出研究[M].河北教育出版社,1999.
[4]靳希斌.教育经济学[M].人民教育出版社,2004.
[5]马克思.资本论第三卷[M].北京人民出版社,1975.30.
[6]袁连生.教育成本计量探讨[M].北京:北京师范大学出版社,2000.
[7]舒尔茨.人力资本投资[M].商务印书馆,1990年6版.
[10]官风华.高等学校培养成本探析[M].北京:人民教育出版社,1995.8.
[8]代蕊华.学校固定资产为何难以计提折旧[J].教育与经济,2001(3).
[9]沈百福,雷春,许剑.高等教育发展与高等教育投资[M].武汉:武汉工业大学出版社,2000.10.
[10]吴怡兴.教育产业论[M].北京:人民教育出版社,2000.229-232.
[11]蒋鸣和.教育成本分析[M].北京:高等教育出版社,2000.14-15.
[12]中华人民共和国财政部,教育部:《高等学校会计制度》(试行)[M].中国财政经济出版社,1998年版.
[13]讲座编写组:《高等学校会计制度》讲座[M].中国人民大学出版社,1998年版.
[14]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).
[15]阮丽芬.民办高校财务会计制度初探[J].财会研究,2005(11).
[16]马克.贝磊.教育全成本核算[M].北京师范大学出版社,2000.
[17]朱小平,宗文龙,王进.高等教育成本问题的思考[J].财会月刊,2004年第5期.
[18]赵亚贞.高等教育成本问题试探[J].价格月刊,2005年第8期.
[19]杨克忠,张晓梅,林健全.高校教育成本计算问题的思考[J].泉州师范学院学报,社会科学版,2005年第1期.
[20]章勇.高等教育成本核算的研究[J].重庆工商大学学报,2004年第4期.
[21]郭磊,陈建成,刘成.高等教育成本核算研究[J].中国林业教育,2006年第2期.
[22]武书连.再探大学分类[J].科学学与科学技术管理,2002年第10期.
[23]陈俊生.高等教育成本核算方法研究[J].黑龙江高教研究,2003(5).
[24]林建全.高等教育成本核算探析[J].黎明职业大学学报,2003(6).
[25]陈国民.高等学校教育成本分析[J].事业财会,2003(2).
[26]李彤.高等学校会计[M].北京:中国物价局出版社,2002.
[27]刘善敏.人力资源会计[M].广东:广东经济出版社,2002.
[28]马立春.高校教育服务活动及其费用与成本[J].事业财会,2004(6).
[29]臧秀清等.高校教育成本的构成及现状分析[J].技术经济,2004(4).
[30]高等学校财务制度(试行)财文字[1997]280号.
[31]欧阳真.关于我国高校会计制度改革的几点建议[J].会计之友,2006.3.
[32]朱爱华.修改和完善高校会计制度[J].会计之友,2006.(3).
[33]黄惠青.企业与非营利组织会计准则“殊途同归”趋势分析[J].财务与会计导刊,2005年第1期.
[34]葛家澍,余绪缨.中级财务会[M].辽宁人民出版社,2000年9月.
[35]柴效武.高校学费制度研究[M].经济管理出版社,2003.
[36]谢丹,袁洪斌.高校教育成本研究述评[J].江苏高教,2006年第1期.
[37]王耕.高等全日制学校教育成本计算问题的探讨[J].会计研究,1988(6).
[38]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).
[39]Bowen,Howard R.The Costs of Higher Education.Jossey-Bass Publishers,1980.
[40]Emerson O.Henke.NonprofitAeeounting[M].Boston Kent Publishing Company,1995,465.
[41]Ziderman.A.&Albreeht.D(1995)Finaneing Universities in Developing Countries.London:The Falmer Press.
[42]Leslie.L.&Brinkman.P(998),The Economic Value of Higher Education.Newyork:Mae-millan.
[43]Gertler.P.&Glewwe.P(1989),The willingness to Pay for Education in Developing Countries:Evidence from Rural Peru LSMS Paper No.54.Washington,DC:The World Bank.
[44]World Bank(1995).Priorities and strategies for Education:A World Bank Review Washington,DC:The World Bank.P114.
[45]World Bank(1995).Priorities and Strategies for Education:A World Bank Review Washington,DC:World Bank,P62,63.