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论文编号：	3430
作者编号：	2220090727
上传时间：	2011/6/11 22:21:34
中文题目：	高职院校基于作业成本法的教育成本控制研究
英文题目：	Vocational Education Based Costing Cost Control
指导老师：	黄菊珊
中文关键字：	高职院校；教育成本控制；作业成本法
英文关键字：	vocational college;educational cost control;activity-based costing
中文摘要：	长期以来，我国对高等院校实行供给制，高校仅需将“拨入经费”转化为“经费支出”，而无需过多考虑开支是否合理，使得资金利用率底下，教育资源得不到优化配置。随着社会主义市场经济和高等教育体制改革的不断深化，国家对高校的预算管理模式由从前的“统收统支”转变为“核定收支，定额补助，超支不补，结余留用”，意味着高等教育的经费需要由国家、受教育者和社会共同分担。而高等教育的规模扩大需要高等教育经费水平相应提高以提供物质保障。这就要求高校加强成本管理，提高办学效益。中山大学校长黄达人在2004年举办的北京第二届中外校长论坛上提出了“大学需要引进经营理念”的观点，认为高校也应该进行成本管理，计算投入与产出的关系。 针对这样的现象，本文基于作业成本法，对高职院校教育成本控制方法体系进行深入的研究，分析了高职院校进行成本核算和控制的重要性，并在此基础上以作业成本法为蓝本，研究了高职院校如何运用作业成本法进行教育成本控制，以及高职院校通过成本核算和控制所带来的影响。教育成本控制是高职院校管理的一个重要组成部分，本文对高职院校教育成本控制进行理论研究，并通过案例进行分析，初步构建出一套高职院校基于作业成本法进行教育成本控制的方法体系。 通过分析，提出降低教育成本的方法和途径，对高职院校教育成本控制提出意见和建议，通过科学有效的方法，在保证教学质量和办学效果的前提下，提高资金利用率，合理降低成本，剔除非增值作业，提高高职院校资源使用效益。为解决当前高职院校中存在的资源利用率低、成本意识不强等问题提供了理论支持，使高职院校通过成本核算，提供较为准确的成本信息，通过成本控制取得竞争优势，获得持续健康发展。
英文摘要：	For long time, the college of our country is run by supplies system, the college only needs to converted “funding” to “expenses”, but don't need to consider whether the expense is reasonable, this leads low utilization rate of funds, and educational resource is not optimization. Along with the continuously deepening of the socialist market economy and higher education structure reform, the college budget control modal changes from former “unity receipts and disbursements” to “approved receipts and disbursements, quantity subsidization, no supplement above of disbursements, keep the remaining”. This means that higher education is funded by the government, the student and the social. However, in order to enlarge the scale of higher education, we need to raise the level of higher education funding, and then provide enough resource. This requires college to enhance cost management, and improve operating efficiency.In the second session of the College Presidents International Forum，held in Beijing in 2004, the president of Zhongshan University Huang Daren proposed that the college needs to introduce business management, he believed colleges should have cost management, and calculate the relationship between input and output. For such phenomenon, this thesis, based on activity-based costing, discussing the cost control system of higher education and analyzing the importance of cost accounting and control, introduces the means and the influence of educational cost control with activity-based costing method. In oredr to resolve the nowaday’s low efficiency of resources, the bad awareness of cost, etc, it proposes a theoretical support for vocational college to have a sustainable healthy development with competitive superiotity on cost control. Educational cost control is a key part of vocational college management. This thesis discusses educational cost control in vocational college in theory and with some cases. It proposes a system of educational cost control based on activity-based costing. The author intends to suggest that vocational college, on the premise of guarantee educational quality and school management, should increase fund utilization rate, reduce reasonable cost, eliminate nonvalue-added activity with some scientific methods in order to improve resources effectiveness of vocational college.
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