高等院校教学和科研成本费用核算及效益评价研究
摘要
鉴于国民经济物质生产部门已建立了一套完整的核算体系及效益评价方法，为各级部门的决策做出了重要贡献，而作为国民经济的最基础产业—教育，因其特殊性，至今仍缺乏一套完整有效的核算方法，使得教育长期以来被视为消费，造成了教育不计成本，忽视经济效益的状况。为此，本课题以高等院校的教学和科研活动为中心，将高等院校作为一个有机整体，对教学和科研的投入、产出、效益进行完整的描述，以便能全面、准确、及时地反映高等院校教学和科研活动的现状，为各级政府及有关部门部门提供决策依据，使教育资源得到最优配置。
本课题总体上分为四大部分。
第一部分是教学科研成本费用核算，它包括人才培养成本核算和科研成本核算。在这部分中，采用特定的方法对成本费用进行归集、分配，从而计算出人才培养成本和科研成本。
第二部分是教学科研的产出核算。本部分主要是对教学产出(学生)和科研产出(各种科研成果)的特点进行了描述，并设置了一些指标来反映教学和科研的产出。
第三部分是对教学科研效益进行评价研究。在对高等院校的教学科研的投入和产出核算的基础上，本文首先设置了一系列单项指标(硬评价指标)对高等院校教学和科研的效益进行了单方面的描述；其次，采用软评价方法对教学科研效益进行补充评价；最后，采用硬软相结合办法对效益进行综合评价，以便较客观、全面地反映高等院校教学科研活动情况。
为了便于高等院校更好地利用有关资料，文章最后还对效益进行了综合分析，希望各高等院校从中得到具有指导意义的东西，从而更好地指导具体的教学和科研工作。
Considering that national economic departments have built a series of business accounting systems and ways of benefit assessing, and they take important roles in administrative decisions for departments and governments making. But education , as the most important industry, is looked on as cost all the time because of its speciality, and there is without a set of perfect and effective business accounting ways .The result is that cost is not entered into education and economic benefit is ignored . For that reason , the article will regard a academy or a college as a organic system and center around its teaching and science researching behaviors to study cost, output and benefit .So that we can know situations of academies and colleges comprehensively and timely , and our governments can make correct decisions to make educational resources arranged best.
The article is divited into three parts.
The first part is cost business accounting of teaching and science researching , including cost business accounting of teaching (that is talent training ) and science researching . In this part , on the basis of analysis characteristics and content of cost, we adopt a special way to collect and allocate cost . So that we can account talent training cost and science researching cost.
The second part is outputs business accounting of teaching and science researching . In this part , I describe characteristics of teaching outputs (students) and science researching outputs (all kinds of science researching results ), and set up some indexes to reflect result of teaching and science researching .
The third section is to assess and study teaching and science researching benefit. I first give a series of single hard quotas to describe teaching and science researching activities of colleges . Second , I evaluate benefit by flexible way . In the end , I assess benefit synthetically by hard and soft way . So teaching and science researching behavior of a academy or a college can be reflected objectively and comprehensively.
In order to make full use of relevant data , we also analyse benefit synthetically in the end. This maybe helpful for colleges to get some valuable things to direct their
behaviors on teaching and science researching .
本课题总体上分为四大部分。
第一部分是教学科研成本费用核算，它包括人才培养成本核算和科研成本核算。在这部分中，采用特定的方法对成本费用进行归集、分配，从而计算出人才培养成本和科研成本。
第二部分是教学科研的产出核算。本部分主要是对教学产出(学生)和科研产出(各种科研成果)的特点进行了描述，并设置了一些指标来反映教学和科研的产出。
第三部分是对教学科研效益进行评价研究。在对高等院校的教学科研的投入和产出核算的基础上，本文首先设置了一系列单项指标(硬评价指标)对高等院校教学和科研的效益进行了单方面的描述；其次，采用软评价方法对教学科研效益进行补充评价；最后，采用硬软相结合办法对效益进行综合评价，以便较客观、全面地反映高等院校教学科研活动情况。
为了便于高等院校更好地利用有关资料，文章最后还对效益进行了综合分析，希望各高等院校从中得到具有指导意义的东西，从而更好地指导具体的教学和科研工作。
Considering that national economic departments have built a series of business accounting systems and ways of benefit assessing, and they take important roles in administrative decisions for departments and governments making. But education , as the most important industry, is looked on as cost all the time because of its speciality, and there is without a set of perfect and effective business accounting ways .The result is that cost is not entered into education and economic benefit is ignored . For that reason , the article will regard a academy or a college as a organic system and center around its teaching and science researching behaviors to study cost, output and benefit .So that we can know situations of academies and colleges comprehensively and timely , and our governments can make correct decisions to make educational resources arranged best.
The article is divited into three parts.
The first part is cost business accounting of teaching and science researching , including cost business accounting of teaching (that is talent training ) and science researching . In this part , on the basis of analysis characteristics and content of cost, we adopt a special way to collect and allocate cost . So that we can account talent training cost and science researching cost.
The second part is outputs business accounting of teaching and science researching . In this part , I describe characteristics of teaching outputs (students) and science researching outputs (all kinds of science researching results ), and set up some indexes to reflect result of teaching and science researching .
The third section is to assess and study teaching and science researching benefit. I first give a series of single hard quotas to describe teaching and science researching activities of colleges . Second , I evaluate benefit by flexible way . In the end , I assess benefit synthetically by hard and soft way . So teaching and science researching behavior of a academy or a college can be reflected objectively and comprehensively.
In order to make full use of relevant data , we also analyse benefit synthetically in the end. This maybe helpful for colleges to get some valuable things to direct their
behaviors on teaching and science researching .
引文
1．《高等教育经济学》，[苏]A、B达依诺夫斯基，人民教育出版社，1979。
2．《教育投资经济学》，苌景州，中国人民大学出版社，1996。
3．《研究高校教育成本，确定最佳规模效益》，耿喜华，中国高教研究 2000，7
4．《绩效评价的理论与方法》，吴俊卿等，科学技术文献出版社，1995。
5．《成本会计学》，于富生等著，中国人民大学出版社，1997，9。
6．《知识经济与知识产品》，李富强等，社会科学文献出版社，2000。
7．《高等教育人才培养成本及其核算方法》，姚立根等，科学学与科学技术管理，2000，3。
8．《学校教学评价》，张玉田等著，中央民族大学出版社，1998。
9．《高等学校管理统计》，单元庄等著，航空工业出版社，1992。
10．《教育投资分析》，GgorgePsacharopoulos、Maureenwoodhau等，薛伯英译，五南图书出版社。
11．《知识经济与中国发展》，冯之浚主编，中共中央党校出版社，1998。
12．《国民经济统计学》，钱伯海主编，中国统计出版社，1995，2。
13．《会计核算原理》，于玉林主编，经济科学出版社，1998，12。
14．《统计学》，林洪、漆莉莉主编，经济管理出版社，1998，9。
2．《教育投资经济学》，苌景州，中国人民大学出版社，1996。
3．《研究高校教育成本，确定最佳规模效益》，耿喜华，中国高教研究 2000，7
4．《绩效评价的理论与方法》，吴俊卿等，科学技术文献出版社，1995。
5．《成本会计学》，于富生等著，中国人民大学出版社，1997，9。
6．《知识经济与知识产品》，李富强等，社会科学文献出版社，2000。
7．《高等教育人才培养成本及其核算方法》，姚立根等，科学学与科学技术管理，2000，3。
8．《学校教学评价》，张玉田等著，中央民族大学出版社，1998。
9．《高等学校管理统计》，单元庄等著，航空工业出版社，1992。
10．《教育投资分析》，GgorgePsacharopoulos、Maureenwoodhau等，薛伯英译，五南图书出版社。
11．《知识经济与中国发展》，冯之浚主编，中共中央党校出版社，1998。
12．《国民经济统计学》，钱伯海主编，中国统计出版社，1995，2。
13．《会计核算原理》，于玉林主编，经济科学出版社，1998，12。
14．《统计学》，林洪、漆莉莉主编，经济管理出版社，1998，9。