我国高校教育成本核算研究.doc
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我国高校教育成本核算研究,13800字原创毕业论文，本站独家提交，推荐下载使用摘要 在如今社会、经济、文化活动中高等教育的地位越来越突出，政府和家庭将越来越多的资源投入到高等院校的办学活动中，高校在整个社会资源的使用和分配中占据了更加重要的位置。但是随着新闻的透明化和对高校教育关注度的提高，高校教育的一些问题也暴露在社会...
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此文档由会员 曹操55 发布
我国高校教育成本核算研究
13800字
原创毕业论文，本站独家提交，推荐下载使用
摘要 在如今社会、经济、文化活动中高等教育的地位越来越突出，政府和家庭将越来越多的资源投入到高等院校的办学活动中，高校在整个社会资源的使用和分配中占据了更加重要的位置。但是随着新闻的透明化和对高校教育关注度的提高，高校教育的一些问题也暴露在社会大众视线内，如教育资源的不足问题、教育资源的合理配置问题、合理的教育收费标准问题、教育结构性问题和宏观视角下的高校巨额投资与社会效益问题等。现阶段由于各种各样因素的限制，我国对高校教育成本方面的研究尚处于起步阶段，对于高校教育成本的概念、核算项目的划分及核算方法等的研究都有待深化。为了更好地推进高校教育体制改革和提高高校办学效益，对高校的教育成本运用科学的方法核算和控制必不可少。
本文首先对高校教育成本的概念和内容进行了基础性研究，其次对高校教育成本核算的理论具体研究，从核算主体、核算对象、核算期间、核算项目四个方面分别阐述，然后对高校教育成本核算方法进行了研究设计，从会计科目的设置、高校教育成本的记录、归集与分配具体研究成本核算可行的方法，接着以某高校的实际经济业务作为案例，对高校教育成本的会计科目设置和业务处理分别进行了实证分析，并得出实际的成本核算结果，最后，通过前面的研究进行系统应用的分析和未来研究的展望。
本文通过五个主要方面的研究，旨在为目前高校存在的成本意识不强、资源配置效率低下，无法提供较为准确的教育成本信息及成本控制缺失问题提供理论支持和实践建议，使其高校获得持续健康发展的能力，同时督促高等学校自身牢牢具备成本节约的观念，能够意识到要科学合理的配置教育资源，从而大幅度提升高等学校的教育效率以及市场的经济效益。
关键词 高校教育成本 成本核算 成本归集 成本分配
Research on the accounting of higher education cost in China
Abstract In today's social status, economic and cultural activities in higher education has become increasingly prominent, national financial education expenditure increased year by year, the government and the family will be more and more resources into higher education school activities, colleges and universities throughout the the use and distribution of social resources occupy a more important position.But with the news of transparency and improve the attention of higher education, some of the problems of higher education are also exposed to the public eye, such as the problem of inadequate educational resources, rational allocation of educational resources, education fees and reasonable standards, structural problems of education and universities huge investment and social issues such as macro Perspective, these problems can not be avoided university system problems.However, at this stage, due to a variety of factors, the research on the educational aspects of the cost of college is still in its infancy, the concept of higher education costs, the division and the accounting methods of accounting items and other studies have yet to be deepened. In order to better promote educational reform universities and colleges to improve operating efficiency, the cost of university education to use the scientific method to accounting and control is essential.
Firstly, the cost of college education concept and classification of basic research, followed by the specific theoretical research on higher education costing from four main aspects of accounting, accounting objects, period accounting, project accounting elaborated separately, again the cost of college education accounting methods were studied design, conduct specific studies costing feasible from a set of accounts, records the cost of higher education, collection and allocation, and finally, through the analysis of previous studies conducted system applications and prospects for future research.
By studying the five major areas, aimed at resolving the current cost of college is not strong sense of presence, inefficient allocation of resources, unable to provide more accurate information on the cost of education and cost control Lack provide theoretical support and practical guidance to universities achieve sustained ability of healthy development.While urging colleges themselves firmly in the concept of cost-savings can be realized to a scientific and rational allocation of educational resources, thereby greatly enhancing the efficiency of colleges of education and economic markets.
Key words Colleges’ Educational Cost Cost Accounting Cost Aggregation
Cost Distribution
目 录
引 言 1
第一章 高校教育成本概述 2
1.1 高校教育成本的概念 2
1.2高校教育成本的内容 2
1.3 加强高校教育成本核算的意义 2
第二章 高校教育成本核算的理论 3
2.1高校教育成本核算主体 3
2.2高校教育成本核算对象 3
2.3高校教育成本核算期间 4
2.4高校教育成本项目 4
第三章 高校教育成本核算流程设计 5
3.1 设置高校教育成本核算的会计科目和成本计算单 5
3.1.1会计科目 5
3.1.2成本计算单设置 6
3.2 高校教育成本的记录、归集与分配 7
3.2.1 直接人工费用 7
3.2.2 直接教学费用 8
3.2.3 教学辅助费用 9
3.2.4 行政管理费用 9
3.2.5 科研费用 10
3.3 高校教育成本的计算 10
第四章 案例分析 11
4.1 分析资料的收集 11-br..
13800字
原创毕业论文，本站独家提交，推荐下载使用
摘要 在如今社会、经济、文化活动中高等教育的地位越来越突出，政府和家庭将越来越多的资源投入到高等院校的办学活动中，高校在整个社会资源的使用和分配中占据了更加重要的位置。但是随着新闻的透明化和对高校教育关注度的提高，高校教育的一些问题也暴露在社会大众视线内，如教育资源的不足问题、教育资源的合理配置问题、合理的教育收费标准问题、教育结构性问题和宏观视角下的高校巨额投资与社会效益问题等。现阶段由于各种各样因素的限制，我国对高校教育成本方面的研究尚处于起步阶段，对于高校教育成本的概念、核算项目的划分及核算方法等的研究都有待深化。为了更好地推进高校教育体制改革和提高高校办学效益，对高校的教育成本运用科学的方法核算和控制必不可少。
本文首先对高校教育成本的概念和内容进行了基础性研究，其次对高校教育成本核算的理论具体研究，从核算主体、核算对象、核算期间、核算项目四个方面分别阐述，然后对高校教育成本核算方法进行了研究设计，从会计科目的设置、高校教育成本的记录、归集与分配具体研究成本核算可行的方法，接着以某高校的实际经济业务作为案例，对高校教育成本的会计科目设置和业务处理分别进行了实证分析，并得出实际的成本核算结果，最后，通过前面的研究进行系统应用的分析和未来研究的展望。
本文通过五个主要方面的研究，旨在为目前高校存在的成本意识不强、资源配置效率低下，无法提供较为准确的教育成本信息及成本控制缺失问题提供理论支持和实践建议，使其高校获得持续健康发展的能力，同时督促高等学校自身牢牢具备成本节约的观念，能够意识到要科学合理的配置教育资源，从而大幅度提升高等学校的教育效率以及市场的经济效益。
关键词 高校教育成本 成本核算 成本归集 成本分配
Research on the accounting of higher education cost in China
Abstract In today's social status, economic and cultural activities in higher education has become increasingly prominent, national financial education expenditure increased year by year, the government and the family will be more and more resources into higher education school activities, colleges and universities throughout the the use and distribution of social resources occupy a more important position.But with the news of transparency and improve the attention of higher education, some of the problems of higher education are also exposed to the public eye, such as the problem of inadequate educational resources, rational allocation of educational resources, education fees and reasonable standards, structural problems of education and universities huge investment and social issues such as macro Perspective, these problems can not be avoided university system problems.However, at this stage, due to a variety of factors, the research on the educational aspects of the cost of college is still in its infancy, the concept of higher education costs, the division and the accounting methods of accounting items and other studies have yet to be deepened. In order to better promote educational reform universities and colleges to improve operating efficiency, the cost of university education to use the scientific method to accounting and control is essential.
Firstly, the cost of college education concept and classification of basic research, followed by the specific theoretical research on higher education costing from four main aspects of accounting, accounting objects, period accounting, project accounting elaborated separately, again the cost of college education accounting methods were studied design, conduct specific studies costing feasible from a set of accounts, records the cost of higher education, collection and allocation, and finally, through the analysis of previous studies conducted system applications and prospects for future research.
By studying the five major areas, aimed at resolving the current cost of college is not strong sense of presence, inefficient allocation of resources, unable to provide more accurate information on the cost of education and cost control Lack provide theoretical support and practical guidance to universities achieve sustained ability of healthy development.While urging colleges themselves firmly in the concept of cost-savings can be realized to a scientific and rational allocation of educational resources, thereby greatly enhancing the efficiency of colleges of education and economic markets.
Key words Colleges’ Educational Cost Cost Accounting Cost Aggregation
Cost Distribution
目 录
引 言 1
第一章 高校教育成本概述 2
1.1 高校教育成本的概念 2
1.2高校教育成本的内容 2
1.3 加强高校教育成本核算的意义 2
第二章 高校教育成本核算的理论 3
2.1高校教育成本核算主体 3
2.2高校教育成本核算对象 3
2.3高校教育成本核算期间 4
2.4高校教育成本项目 4
第三章 高校教育成本核算流程设计 5
3.1 设置高校教育成本核算的会计科目和成本计算单 5
3.1.1会计科目 5
3.1.2成本计算单设置 6
3.2 高校教育成本的记录、归集与分配 7
3.2.1 直接人工费用 7
3.2.2 直接教学费用 8
3.2.3 教学辅助费用 9
3.2.4 行政管理费用 9
3.2.5 科研费用 10
3.3 高校教育成本的计算 10
第四章 案例分析 11
4.1 分析资料的收集 11-br..
