新《事业单位会计制度》视角下的中职教育成本核算和控制研究

发布时间：2018-07-18 07:56

【摘要】：近几年来,随着党和国家越来越重视职业教育的发展,对中职教育的投入也不断加大,我国中职教育有了前所未有的蓬勃发展。然而随着办学规模的日益扩大,中职学校办学经费不足、机构臃肿、设备闲置、办学资金使用率低等问题日益显现。如何加强和完善中职学校的内部管理,充分利用、合理配置学校现有资源,是当前中职学校亟待解决的一项非常重要的问题。在这一背景下,本文以财政部2013年1月1日起实施的新《事业单位会计制度》和企业会计制度为基础,结合前人对教育成本核算的研究成果,针对中职学校区别于普通中学,以就业为导向,以专业技术能力为基础的实践性教育的特点,借鉴企业的成本核算方法,构建较为科学完整的中等职业学校教育成本核算体系。它有利于政府及时准确的掌握学校的办学成本、合理进行宏观调控、遏制教育乱收费行为,为政府确定财政拨款和制定收费标准提供科学依据。也有利于评价学校的办学效益、加快中职学校管理体制改革、为上级主管部门和学校领导科学管理、有效监督和正确决策提供参考意见。准确核算教育成本,并及时向学生和家长公布,让学校收费有据可依,能够消除公众对学校收费标准的疑虑,保障学生和家长的知情权。核算成本的目的是为了控制成本,本文在教育成本核算的基础上,对构建中职学校教育成本控制体系提出了几点建议。中职学校教育成本核算研究既是理论研究的课题,更是实践的课题,本文运用规范研究法并结合案例研究,从理论和实践两个方面来探讨中职学校教育成本核算和控制问题。本文共分七章,第一章阐述了研究背景,提出中职学校教育成本核算的必要性和研究意义,回顾国内外对教育成本核算方法的研究,在总结和借鉴国内外相关研究成果的基础上分析了当今中职学校教育成本核算中存在的问题和原因,为接下来的研究奠定基础。第二章文献综述,该部分主要对国内外学者在教育成本核算方面所做的相关研究进行较为全面的介绍。第三章阐述目前中职教育成本核算中存在的问题以及原因分析,界定教育成本的概念,并阐述了中职教育与普通中学教育的不同之处。第四章重点介绍中职学校教育成本核算体系的构建,阐述设计原则,明确核算主体、核算对象、核算周期、核算方法和会计科目的设置等。第五章通过案例分析,验证了中职学校教育成本核算体系的科学性、准确性和可操作性,其产生的教育成本数据对政府拨款和学校的管理具有一定的参考意义。第六章对构建教育成本控制体系等内容进行介绍。第七章是对全文的总结,并在此基础上提出未来研究的方向。本文分析和研究中职学校教育成本核算的理论和方法,并结合案例分析,旨在为中职学校建立教育成本核算体系提供相关理论和实践支持。
[Abstract]:In recent years, with the development of vocational education paid more and more attention to by the Party and the country, the investment in secondary vocational education is also increasing, and the secondary vocational education in our country has had unprecedented vigorous development. However, with the increasing expansion of the scale of running a school, problems such as insufficient funds, bloated institutions, idle equipment and low utilization rate of school funds are increasingly apparent in secondary vocational schools. How to strengthen and perfect the internal management of the secondary vocational school, make full use of the existing resources of the school, is a very important problem to be solved urgently. Under this background, based on the new Accounting system of Public institutions and Enterprise Accounting system implemented by the Ministry of Finance from January 1, 2013, combined with the previous research results on educational cost accounting, this paper aims at the difference between secondary vocational schools and ordinary middle schools. Based on the characteristics of practical education based on professional and technical ability, a scientific and complete cost accounting system for secondary vocational school is constructed by using the cost accounting methods of enterprises for reference. It is helpful for the government to grasp the cost of running a school in time and accurately, to carry out reasonable macro regulation and control, to curb the behavior of random charging of education, and to provide a scientific basis for the government to determine the financial allocation and draw up the charging standard. It is also helpful to evaluate the efficiency of the school, accelerate the reform of the management system of the secondary vocational school, and provide reference for the scientific management, effective supervision and correct decision-making of the superior department in charge and the school leader. The accurate accounting of education costs and timely announcement to students and parents can ensure the students' and parents' right to know by allowing school fees to be supported by evidence and by removing the public's doubts about the school fees standards and protecting the students' and parents' right to know. The purpose of cost accounting is to control cost. On the basis of educational cost accounting, this paper puts forward some suggestions on the construction of educational cost control system in secondary vocational schools. The study of secondary vocational school education cost accounting is not only a theoretical research topic, but also a practical one. This paper applies the normative research method and case study to discuss the cost accounting and control of secondary vocational school education from the two aspects of theory and practice. This paper is divided into seven chapters. The first chapter describes the research background, puts forward the necessity and significance of the secondary vocational school education cost accounting, reviews the domestic and foreign research on the educational cost accounting method. On the basis of summarizing and drawing lessons from relevant research results at home and abroad, this paper analyzes the existing problems and reasons in the cost accounting of secondary vocational school education, which lays a foundation for the following research. The second chapter is a literature review, this part mainly introduces the domestic and foreign scholars in the field of education cost accounting research. The third chapter expounds the existing problems and reasons in the cost accounting of secondary vocational education, defines the concept of education cost, and expounds the differences between secondary vocational education and general middle school education. The fourth chapter mainly introduces the construction of the secondary vocational school education cost accounting system, expounds the design principle, clarifies the accounting subject, the accounting object, the accounting cycle, the accounting method and the accounting subject setting and so on. The fifth chapter verifies the scientific accuracy and maneuverability of the secondary vocational school education cost accounting system through the case analysis. The education cost data produced by the system have certain reference significance to the government appropriation and the school management. The sixth chapter introduces the construction of educational cost control system. The seventh chapter is a summary of the full text, and on this basis put forward the direction of future research. This paper analyzes and studies the theory and method of educational cost accounting in secondary vocational schools, and combines the case study to provide relevant theoretical and practical support for the establishment of educational cost accounting system in secondary vocational schools.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5

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