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论文编号：	2424
作者编号：	2220080650
上传时间：	2010/6/13 16:30:23
中文题目：	作业成本法在高等学校学生培养成本核算中应用问题的研究
英文题目：	Researches on Cost Calculation of University Education
指导老师：	孙广平
中文关键字：	培养成本 高等学校 成本核算 作业成本法
英文关键字：	education cost, university education cost,cost calculate activity-based costing
中文摘要：	西方教育经济学家约翰•维泽最先提出“教育成本”这一概念，自此之后又有很多学者对这一概念和相关理论实践做出了研究探讨。自上世纪80年代，我国学者也开始关注这一问题并开展了相关研究，但目前还处于理论研究层面，缺乏实践研究经验。本文对国内外关于教育成本的相关理论进行了归纳总结和分析，提出了我国教育成本特点并对其进行分类。 目前在我国，高等学校面临经费来源多元化，政府、高等学校自身、投资者、学生及其家庭对于高等学校学生培养成本信息的需求日渐高涨。高等学校管理者为了提高资金和各种资源的使用效率，必须对高等学校的学生培养成本进行准确核算。现阶段，我国还没有明确的法律法规对高等学校学生培养成本核算和成本核算方法做出强制规定。从实际来看，各高等学校在核算学生培养成本时所使用的方法主要有三种，即数理统计法、会计核算法及会计资料转换法，虽然这三种方法各有优势，但都无法确切的核算出高等学校的学生培养成本信息，无法满足管理决策者的需要和社会各方的学生培养成本信息的需求，因此，有必要采用一种新的成本核算方法来克服上述缺点。 本文在对相关理论实践和法律法规进行研究后，结合我国高等学校自身特点和社会需求，提出适合我国高等学校开展学生培养成本核算的方法——作业成本计算法。本文具体介绍了作业成本法应用背景和的相关理论及基本原理，并论证了作业成本法在我国高校应用的必要性和可行性，然后，以实际案例对采用作业成本法进行学生培养成本核算的过程进行进一步说明。最后，对本文进行总结，得出结论。 关键词：培养成本 高等学校 成本核算 作业成本法
英文摘要：	Abstract The latest concept of education cost was proposed by the western education economist John Vaizy. Thereafter several scholars has made some research on the concept and related practice. Since the 80s last century, the Chinese scholars also started the research which just focused more on the associated theories than the practice of education cost. The paper summarizes and analyses the related domestic and foreign theories of education cost, then summarizes the characters and species of education cost in our country. Currently, the source of university fund has becoming more diversified in our country, with the increasing demands on the information of the university education cost from the government, the university, investors, college students and their families. Nowadays, there is no law or regulation to stipulate the definition and calculation methods of the university education cost. Universities mostly use there methods on the calculation of education cost, which mentions the statistical sampling-based costing, accounting-based costing, accountant information transforming-based costing. Using the there methods can’t accurately calculates the c and satisfies the demands on the information of the university education cost from the managers and people in the society. Therefore, a new kind of calculation of cost need to be raised to overcome the shortcomings mentioned above. Based on the research on the related theories, laws and regulations and reference on the experience of the calculation of the information of the university education cost of the to satisfy the needs of universities and the society, the paper proposes a proper method of calculating the university education cost——activity-based costing. Firstly, this paper introduce the background of activity-based costing, the correlative conception and basic principal of activity-based costing.Then, this paper demonstrates the necessity and the feasibility of activity-based costing application of the university education cost accounting．After that, according to the program of activity-based costing, the author uses the example to carry on university education costing，and explains the process of calculation has been put forward based on the analysis of the case. Finally, it comes to the summary. Key words: education cost, university education cost,cost calculate activity-based costing
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