高等学校教学成本核算管理研究
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摘要
随着高等学校资金来源多元化以及政府会计改革的不断深入,高等学校教学成本的信息更加受到社会各界的关注和重视,教学成本核算体系的建立迫在眉睫。结合政府新会计制度的要求,明确优化高等学校教学成本核算的重要性,包括提高办学效益、科学化教学投资行为和利于学费标准制定等。同时,为解决高等学校成本核算方式不明确,尚未形成统一合理的成本核算体系等问题,结合高等学校学生培养工作的实际特点,从教学成本核算方法的选择、教学成本核算对象的确定、教学相关主要作业的认定、资源消耗的分析和确定、成本动因的选择和教学成本管理评价体系的建立等方面构建高等学校教学成本作业成本核算模式。采取提升财务人员教学成本核算意识,完善高等学校会计核算方式,建立成本核算和控制中心体系等优化高等学校教学成本核算行动策略,为形成完整的高等学校教学成本核算和控制体系提供实践范本及理论支持。
With the diversification of funding sources and the deepening of governmental accounting reform, the information on educational cost of colleges and universities has attracted more attention and the establishment of educational cost accounting system is urgently needed. According to the new governmental accounting system, the importance of establishing the educational cost accounting system is clarified, including the improvement of schoolrunning efficiency, the scientificalization of teaching investment and the favourable establishment of tuition standard.To solve the problems that the cost accounting method is unclear in colleges and universities and the cost accounting system fails in unification and reasonableness, according to the actual characteristics of colleges and universities in talent cultivation an attempt is made to construct a teaching-and-activity-based cost accounting model of colleges and universities in the perspectives of the choice of educational cost accounting methods, the identification of the object of educational cost accounting, the identification of main teaching-related activities, the analysis and determination of resources consumption, the choice of cost drivers and the establishment of teaching cost management evaluation system. As action strategies of optimizing the teaching cost accounting of colleges and universities it is put forward that financial staff's awareness of teaching cost accounting should be strengthened, the accounting method perfected in colleges and universities,and the central system of cost accounting and controlling constructed so as to provide practical and theoretical supports for the formation of a complete teaching cost accounting and controlling system in colleges and universities.
With the diversification of funding sources and the deepening of governmental accounting reform, the information on educational cost of colleges and universities has attracted more attention and the establishment of educational cost accounting system is urgently needed. According to the new governmental accounting system, the importance of establishing the educational cost accounting system is clarified, including the improvement of schoolrunning efficiency, the scientificalization of teaching investment and the favourable establishment of tuition standard.To solve the problems that the cost accounting method is unclear in colleges and universities and the cost accounting system fails in unification and reasonableness, according to the actual characteristics of colleges and universities in talent cultivation an attempt is made to construct a teaching-and-activity-based cost accounting model of colleges and universities in the perspectives of the choice of educational cost accounting methods, the identification of the object of educational cost accounting, the identification of main teaching-related activities, the analysis and determination of resources consumption, the choice of cost drivers and the establishment of teaching cost management evaluation system. As action strategies of optimizing the teaching cost accounting of colleges and universities it is put forward that financial staff's awareness of teaching cost accounting should be strengthened, the accounting method perfected in colleges and universities,and the central system of cost accounting and controlling constructed so as to provide practical and theoretical supports for the formation of a complete teaching cost accounting and controlling system in colleges and universities.
引文
[1]中华人民共和国财政部.关于印发《政府会计制度———行政事业单位会计科目和报表》的通知[EB/OL].(2017-10-24).[2019-01-02].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201711/t20171109_2746877.html.
[2]中华人民共和国财政部.关于印发《政府会计制度———行政事业单位会计科目和报表》与《行政单位会计制度》《事业单位会计制度》有关衔接问题处理规定的通知[EB/OL].(2018-02-01).[2019-01-02].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201802/t20180208_2810424.html.
[3]中华人民共和国财政部.关于印发《高等学校会计制度》的通知[EB/OL].(2013-12-30).[2019-01-03].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201401/t20140106_1033019.html.
[4]吴永立,张天义,李彦立.新政府会计准则制度的高校教育成本核算体系构建[J].现代商贸工业,2018,(21):133-134.
[5]邱延敏.高校教育成本核算问题浅析[J].财经界,2018,(3):102.
[6]李婉.新会计制度视角下的高校教育成本核算浅析[J].河南机电高等专科学校学报,2018,(5):16-18.
[7]康璐.浅议高校教育成本核算[J].中国乡镇企业会计,2016,(2):113-114.
[8]甘朝霞.基于作业成本法的高校教育成本核算探究[J].商业经济,2018,(5):155-157.
[9]邵胜华,胡珍薇.从作业成本法看高校的教育成本核算[J].会计之友,2018,(7):146-148.
[10]董云芝.作业成本法在高校全成本核算中的应用研究[J].中国注册会计师,2018,(11):90-94.
[11]曹明阁,王洪丽.高校教育成本核算问题研究[J].商业经济,2018,(5):182-183.
[12]黄青山,郭瑞.政府会计制度下的高校教育成本核算[J].会计之友,2019,(5):91-94.
[13]齐鲁.高等学校作业成本法实施框架探讨[J].行政事业资产与财务,2018,(9):74-75.
[14]朱爱丽,李珣.政府会计制度下高校会计业务探析[J].商业会计,2018,(3):41-43.
[2]中华人民共和国财政部.关于印发《政府会计制度———行政事业单位会计科目和报表》与《行政单位会计制度》《事业单位会计制度》有关衔接问题处理规定的通知[EB/OL].(2018-02-01).[2019-01-02].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201802/t20180208_2810424.html.
[3]中华人民共和国财政部.关于印发《高等学校会计制度》的通知[EB/OL].(2013-12-30).[2019-01-03].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201401/t20140106_1033019.html.
[4]吴永立,张天义,李彦立.新政府会计准则制度的高校教育成本核算体系构建[J].现代商贸工业,2018,(21):133-134.
[5]邱延敏.高校教育成本核算问题浅析[J].财经界,2018,(3):102.
[6]李婉.新会计制度视角下的高校教育成本核算浅析[J].河南机电高等专科学校学报,2018,(5):16-18.
[7]康璐.浅议高校教育成本核算[J].中国乡镇企业会计,2016,(2):113-114.
[8]甘朝霞.基于作业成本法的高校教育成本核算探究[J].商业经济,2018,(5):155-157.
[9]邵胜华,胡珍薇.从作业成本法看高校的教育成本核算[J].会计之友,2018,(7):146-148.
[10]董云芝.作业成本法在高校全成本核算中的应用研究[J].中国注册会计师,2018,(11):90-94.
[11]曹明阁,王洪丽.高校教育成本核算问题研究[J].商业经济,2018,(5):182-183.
[12]黄青山,郭瑞.政府会计制度下的高校教育成本核算[J].会计之友,2019,(5):91-94.
[13]齐鲁.高等学校作业成本法实施框架探讨[J].行政事业资产与财务,2018,(9):74-75.
[14]朱爱丽,李珣.政府会计制度下高校会计业务探析[J].商业会计,2018,(3):41-43.
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