联系我们

论文查询结果	返回搜索

论文编号：	1680
作者编号：	031698
上传时间：	2010/5/20 11:13:52
中文题目：	高等教育自学考试
英文题目：	SHEE Learning assistance institutions
指导老师：	刘志远
中文关键字：	高等教育自学考试 助学单位 考试组织单位 教育成本 责任成本
英文关键字：	SHEE Learning assistance institutions
中文摘要：	当前因为受到各种教育模式的冲击，高等教育自学考试的发展形势严峻，所以高等教育自学考试机构教育成本的核算与管理是关系到高等教育自学考试可持续发展的一项重要课题。在全国教育改革的大背景下，实施高等教育自学考试机构教育成本的核算是高等教育自学考试助学单位和考试组织单位会计制度改革的必然趋势，是社会主义市场经济条件下高等教育自学考试教育改革的需要。而全面实施高等教育自学考试机构教育成本的管理，将对高等教育自学考试助学单位和考试组织单位加强内部管理，提高运营效益起到一种积极的促进作用。论文首先在教育成本概念基础上对高等教育自学考试机构教育成本的内涵进行了探讨。此外基于以上高等教育自学考试教育成本概念与理论，针对高等教育自学考试助学单位和考试组织单位的机构特点，对高等教育自学考试机构的教育成本核算方法进行了研究。最后论文对高等教育自学考试机构教育成本管理中存在的问题和适宜的方法进行了探讨，主张引入企业责任成本管理的成功经验，以区域为整合体构建一套有利于教育成本管理、适合高等教育自学考试机构发展的责任成本管理制度。
英文摘要：	Nowadays, the Self-taught Higher Education Examination (SHEE) is facing grave challenge posed by the diversified forms of education on its way of development. Therefore, the education cost calculation and management within its relevant institutions is of great significance for its sustainable development. In the current context of the nationwide educational reform, the establishment and implementation of education cost calculation is not only an inevitable direction of the accounting system reform within SHEE institutions, but also a demand of the SHEE reform under the mechanism of socialist market economy. To fully implement the management of education cost will be conducive to strengthening the internal administration of both SHEE learning assistance institutions and its test organization institutions in order to increase its efficiency and profit. The present thesis first elaborates the concept of education cost within SHEE institutions based on the generalized sense of education cost. Then it goes on to illustrate the various calculation methods that are suitable to the SHEE learning assistance institutions and its test organization institutions. Finally, the thesis makes a study on how to manage the education cost within SHEE institutions by proposing that the successful experience of managing enterprise responsibility cost should be introduced in order to establish a regionalized responsibility cost management system that will be conducive not only to the management of education cost but also to the further development of SHEE institutions.
查看全文：	预览  下载(下载需要进行登录)