高等学校教育成本核算体系研究
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摘要
计划经济体制下,由于体制上的原因,我国高等教育一直处于由国家统管的单一模式,政府包揽了高等学校办学的全部经费,形成了高等学校较为单一的经费来源渠道,高等学校只是按上级主管部门核定的经费数额完成必要的支出,无需考虑学校自身的教育成本问题,从而导致了高校缺乏必要的成本观念,成本意识薄弱。随着我国市场经济的快速发展和高等教育管理体制改革的不断深化,高等学校教育经费来源的单一渠道逐步被打破,教育投入多元化的局面逐步形成。政府相关管理部门、高校管理层、债权人、投资者及潜在的投资者等相关各方对教育成本信息关注度快速提升,客观上要求高等学校能够提供准确、及时的教育成本信息,以满足其决策需要。
然而就我国高等学校教育成本领域整体研究状况而言,高等学校教育成本核算方面的研究尚处探索阶段,亟需构建一套与现行高校会计制度相衔接、规范、全面且可操作性强的高等学校教育成本核算体系。鉴于此,本文在对高等学校教育成本核算相关理论进行深入归纳分析的基础上,充分借鉴了国内外高等学校教育成本研究成果,采用规范研究与案例研究相结合的方法,紧密结合高等学校的未来发展,从高等学校这一微观角度,对高等学校教育成本核算的相关理论进行了详细论述并结合高校未来发展,设计了一套较为全面、系统、明了、易于理解和掌握的高等学校教育成本核算体系,以期推动高等学校教育成本领域研究的不断深入,并为解决现实高等学校教育成本核算中存在一些实际问题提供思路。
本文分八个部分：
第一部分为绪论。主要介绍了本文的选题背景、研究目的及意义、研究中相关问题的界定、研究的内容及方法以及主要创新点。
第二部分为文献综述。该部分主要对国内外学者在教育成本核算所做的相关研究进行了较为全面的介绍。
第三部分是高等学校教育成本核算的实施基础。分别对教育成本核算的基本理论基础和基本前提进行了必要研究。
第四部分是高等学校教育成本核算体系问题研究。作为文章的主体,该部分主要阐述了以下观点：高等学校教育成本核算与企业成本核算有同有异；由于高等学校提供的是高等教育服务,所以高等学校教育成本的核算对象也就相应的确定为高等学校向学生所提供的高等教育服务,因此将其成本计算期定为学年度而非我们所习惯的月度,相应的成本结转,既考虑了高等学校提供高等教育服务的特殊性,也减少了核算过程的工作量。同时,鉴于高等学校所提供的教育服务种类繁多,本文将成本核算对象界定为高等学校向在校本科生和研究生提供的全日制学历教育服务。另外,本文认为,高等学校在教育成本核算过程中,除了应遵循相应的基本假设、会计原则之外,还应该遵循配比、区分资本性支出和收益性支出、区分经常性支出和专用支出等原则,以向相关使用者提供决策有用且详实可靠的教育成本信息。
由于当前高等学校的会计核算遵循的是收付实现制,尽管2009年财政部在《高等学校会计制度》(征求意见稿)中提出要在高等学校会计核算中实行“校正的权责发生制”,但毕竟需要一个过程。因此,目前看来,高等学校教育成本核算的难点仍在于如何协调成本核算应遵循的权责发生制与现行高等学校会计制度的收付实现制之间的矛盾。根据这一情况,本文按照权责发生制的原则,以现行的高等学校事业支出的核算为基础,通过单独设置成本核算账户,结转各项事业支出,进行教育成本核算；并结合我国当前高等学校会计核算的现状和教育成本核算的特点,将教育成本核算的会计科目归纳为：教育成本、间接成本、待摊费用、预提费用、在建工程、固定资产、累积折旧、固定资产清理、养老保险费、引进人才费用；同时为了有效的进行成本分析和控制,将高等学校教育成本按照其经济内容分为人员经费成本、公用经费成本、资本性成本、对个人和家庭的补助成本和其他成本五个项目。并结合高等学校教育成本的特点,将高等学校教育成本核算划分为以下五个步骤：
第一步,获取教育成本核算所需的财务与非财务资料
第二步,确定成本核算对象和成本核算期
第三步,设置教育成本核算科目
第四步,记录、归集、分配、核算教育成本
第五步,编制教育成本报表
第五部分论述了高等学校教育成本核算中的特殊问题。该部分对高等学校教育成本核算过程中涉及到的诸如科研支出、固定资产折旧、职工住房补贴、职工养老保险费、高层次人才引进支出如何计入教育成本等特殊问题进行了相应探讨：
就科研支出而言,由于高等学校的科研活动非常复杂,为了既能够科学合理的确定高等学校教育成本,又便于高等学校教育成本的核算,应将专门为教学服务的科研支出和国家及省部级单位拨款所设立的重大项目的科研支出计入高等学校教育成本；而技术转让、科技咨询和横向课题研究过程中的科研支出不计入高等学校教育成本。
就固定资产而言,按现行高等学校会计制度,高等学校各类支出中不包含固定资产折旧因素,但由于固定资产是教育活动必不可少的物质条件,其磨损价值也应得到足够的补偿。因此,为了正确地核算高等学校教育成本,建议将固定资产磨损价值以折旧费的方式计入教育成本。
就职工住房补贴而言,建议高等学校在教育成本核算中,将为职工缴纳的住房公积金、按月发放给无房老职工和1999年1月1日以后参加工作的新职工的住房补贴资金,计入教育成本；对于已经福利分房的职工享受的住房福利费,以职工住宅折旧费的形式计入成本。发给1998年12月31日以前参加工作的无房老职工的一次性住房补贴资金,数额巨大的,采取按学校教职工平均工作年数(即从参加工作到退休之间的年数,一般按30年计算)的方法进行分摊,按年度分摊额计入教育成本。
就职工养老保险费而言,由于我国高等学校目前还没有实行养老保险制度的改革,因而高等学校会计核算中相应的也就没有养老保险费支出。然而,从长远发展来看,在职教职工的养老保险费用应该是教职工劳动报酬的重要组成部分。因此只有将与提供高等教育服务有关的在职教职工的养老保险费用计入教育成本,才能准确地计算出高等学校的教育成本。这样就需要以一个合理的比例,模拟计算出与提供高等教育服务有关的在职教职工的养老保险费,并将其计入教育成本。
高等学校为保证学校的长期可持续发展而引进高层次的教学和科研人才,引进过程中必然会为其支付诸如科研启动费、安家费等一系列的费用,从而形成了人才引进支出。这些支出从表面上看似乎与学校的日常教学没有太大联系,而纯属人事工作。但从实质上来看,这些高层次人才引进后,最显著的表现就是使学校的教学、科研水平得到了必要的提高,并且直接或间接的服务于学生,因此,这部分相应支出也应计入相应的教育成本,这样才能保证教育成本核算的准确性。
第六部分是高等学校教育成本核算实例。以H师范大学真实的财务数据为例,按照本文设计的方法和程序核算了H师范大学2009-2010学年的教育成本,验证了该方法和程序的合理性与可行性,并为其他高校的教育成本核算开辟了全新的思路,提供了有益的参考和借鉴。
第七部分对教育成本控制、分析及成本信息的披露等内容进行了介绍。
第八部分是对全文的总结,并在此基础上提出了未来研究的方向。
本文的创新主要集中在研究视角、研究内容和核算体系三个方面。从高等学校这—微观角度对高等学校教育成本核算问题进行研究,首次将科学发展观思想引入研究内容,并首次对人才引进成本进行了相应研究,力争通过对包括高等教育成本核算和成本分析、控制及成本信息披露在内的新的高等学校教育成本核算体系的研究,构建一套与现行高校会计制度相衔接,全面规范、可操作性强的高等学校教育成本核算体系及方法。
In the past planned economy, because of the institutional reasons, China's higher education has been under a single national unified management model, sources of funding for a single, mainly rely on the state financial allocations. Higher school just approved by the competent department of complete the necessary funds amount spending, it is unnecessary to consider cost, which led to the lack of Higher school costs consciousness.
With the rapid development of China's market economy and higher education management system continued to deepen, Higher school education funding sources of single channel gradually was broken, the education input diversified situation gradually formed. Relevant government management department, university management, creditors, investors and potential investors and other related Higher school to rapidly promote education cost information campaign, which requires higher schools can provide accurate, timely education cost information in order to meet its decision-making needs.
However, China's higher school education costs in particular situations, the research field of higher school education cost accounting research is still place exploration stage, it is urgent to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system. In view of this, this article education of higher school in the cost accounting related theory on the basis of paper analyses deeply, and full of higher school education costs from home and abroad research, the normative research and case study method of combining the higher school, and closely combining the future development of higher school, from the microscopic view of higher school education in the related theory of cost accounting in detail, combined with Higher school and future development, design a comprehensive, systematic, clear and easy to understand and grasp of the higher school education cost accounting system, to promote education costs of higher school field, and the deepening of the research of higher school education for solving'realistic cost accounting some actual problems exist in to provide ideas.
This article was divided into eight parts:
The first part is an introduction. Mainly introduced this article selected topic background, the research goal and the significance, in the research are related the question the limits, the research content and the method, as well as the main innovation are.
The second part for literature summary. The related research which did in the education cost accounting has made a more comprehensive introduction to the domestic and foreign scholars.
The third part is the higher school education cost accounting implementation basis. the education cost accounting respectively on basic theoretical basis and basic premise necessary research.
The fourth part is the Higher school education cost accounting system research. this part is the main body part. Mainly elaborated the following viewpoint:there has different between Higher school education cost accounting and enterprise cost accounting.
The direct production of Higher school are higher educational services, so accounting object of the educational cost of Higher schools is the higher education services. Because of the periodicity of higher education services, cost accounting period was academic year to reduce the accounting workload. At present, Higher schools provide all kinds of educational services. In this dissertation, accounting object of the educational cost is defined as the full-time academic educational services provided to undergraduate and graduate Higher schools. The educational cost accounting of Higher schools and should follow the basic assumptions of cost accounting, accounting principles, but also should follow the principles of the ratio, the distinction between capital expenditure and revenue expenditure, the distinction between recurrent expenditure and private expenditure to provide the decision-useful information of educational cost.
Follow the cash basis of accounting, even though the Ministry of Finance in 2009's "Higher schools accounting system" put forward a draft accounting in institutions of higher learning in the implementation of "accrual correction "But after all, need a process, therefore, It is difficult for Higher schools to coordinate the contradiction of the accrual basis and the cash basis. The educational cost accounting of Higher schools should be on accrual basis. The Higher schools should set up a separate account to account the educational cost. The educational cost accounting should base on the accounting of expenditures. Accounting subjects of educational cost included:education costs, indirect costs, prepaid expenses, accrued expenses, construction in progress, fixed assets, accumulated depreciation, liquidation of fixed assets and old-age insurance premiums. In order to analysis and control, According to the economic content, the educational cost will divided into the cost of staff, the cost of public funds, the cost of capital, the cost for individuals and families and other costs to analysis and control.
The educational cost accounting of the Higher schools should be conducted by the following five steps:
The first step, gain the financial and non-financial material of education cost accounting needs.
The second step, identify cost accounting object and cost accounting period.
The third step, setting education cost accounting subjects.
The fourth step, records, summarize, distribution, accounting education costs.
The fifth step, prepare education cost reports.
The fifth part discusses the special problems of higher school education cost accounting. such as scientific research spending, fixed assets depreciation, worker housing subsidHigher school, worker endowment insurance premium, high-level talents education costs.
The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expenditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.
According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.
The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.
Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of retired teachers should be excluded.
This dissertation has discussed the special issues on R & D expenditures, depreciation of fixed assets, employee housing subsid Higher school and pension insurance.
The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expeditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.
According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.
The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.
Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of etired teachers should be excluded.
Higher school to ensure the long-term sustainable development and school introducing high-level of teaching and scientific research personnel, introducing process will pay for the QiDongFei, such as scientific research AnJiaFei and so on. thus formed the talent introduction expenditure. These spending from seemingly with the school daily teaching not much contact, But judging from essence, these high-level talent introduction, the most significant performance is to make the school's teaching and research level got necessary improvement, and directly or indirectly serve them, therefore, this part of the corresponding spending also shall be included in the corresponding education cost, so that we can guarantee the accuracy of education cost accounting.
The sixth part is the higher school education cost accounting examples.with the real financial data of the H normal university for example, according to this design method and procedures to account the H Higher school's education cost accounting in the academic year 2009-2010, the method is proven and procedures, and the rationality and feasibility for other Higher school education cost accounting, provide a beneficial reference.
The seventh part is education cost control, analysis, cost information disclosed the content such as the corresponding introduction.
The eighth part is to summarize, and based on the review proposed the future research prospect.
Based on the research Angle, research content and the accounting system three aspect somewhat innovation. From the microscopic view of cost education accounting of higher school, introduced the scientific development ideas, and research content of introducing talents cost for the first time, the corresponding to include higher education to through cost accounting and cost analysis, control and cost information disclosure of higher school education, new study of cost accounting system to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system and method.
然而就我国高等学校教育成本领域整体研究状况而言,高等学校教育成本核算方面的研究尚处探索阶段,亟需构建一套与现行高校会计制度相衔接、规范、全面且可操作性强的高等学校教育成本核算体系。鉴于此,本文在对高等学校教育成本核算相关理论进行深入归纳分析的基础上,充分借鉴了国内外高等学校教育成本研究成果,采用规范研究与案例研究相结合的方法,紧密结合高等学校的未来发展,从高等学校这一微观角度,对高等学校教育成本核算的相关理论进行了详细论述并结合高校未来发展,设计了一套较为全面、系统、明了、易于理解和掌握的高等学校教育成本核算体系,以期推动高等学校教育成本领域研究的不断深入,并为解决现实高等学校教育成本核算中存在一些实际问题提供思路。
本文分八个部分：
第一部分为绪论。主要介绍了本文的选题背景、研究目的及意义、研究中相关问题的界定、研究的内容及方法以及主要创新点。
第二部分为文献综述。该部分主要对国内外学者在教育成本核算所做的相关研究进行了较为全面的介绍。
第三部分是高等学校教育成本核算的实施基础。分别对教育成本核算的基本理论基础和基本前提进行了必要研究。
第四部分是高等学校教育成本核算体系问题研究。作为文章的主体,该部分主要阐述了以下观点：高等学校教育成本核算与企业成本核算有同有异；由于高等学校提供的是高等教育服务,所以高等学校教育成本的核算对象也就相应的确定为高等学校向学生所提供的高等教育服务,因此将其成本计算期定为学年度而非我们所习惯的月度,相应的成本结转,既考虑了高等学校提供高等教育服务的特殊性,也减少了核算过程的工作量。同时,鉴于高等学校所提供的教育服务种类繁多,本文将成本核算对象界定为高等学校向在校本科生和研究生提供的全日制学历教育服务。另外,本文认为,高等学校在教育成本核算过程中,除了应遵循相应的基本假设、会计原则之外,还应该遵循配比、区分资本性支出和收益性支出、区分经常性支出和专用支出等原则,以向相关使用者提供决策有用且详实可靠的教育成本信息。
由于当前高等学校的会计核算遵循的是收付实现制,尽管2009年财政部在《高等学校会计制度》(征求意见稿)中提出要在高等学校会计核算中实行“校正的权责发生制”,但毕竟需要一个过程。因此,目前看来,高等学校教育成本核算的难点仍在于如何协调成本核算应遵循的权责发生制与现行高等学校会计制度的收付实现制之间的矛盾。根据这一情况,本文按照权责发生制的原则,以现行的高等学校事业支出的核算为基础,通过单独设置成本核算账户,结转各项事业支出,进行教育成本核算；并结合我国当前高等学校会计核算的现状和教育成本核算的特点,将教育成本核算的会计科目归纳为：教育成本、间接成本、待摊费用、预提费用、在建工程、固定资产、累积折旧、固定资产清理、养老保险费、引进人才费用；同时为了有效的进行成本分析和控制,将高等学校教育成本按照其经济内容分为人员经费成本、公用经费成本、资本性成本、对个人和家庭的补助成本和其他成本五个项目。并结合高等学校教育成本的特点,将高等学校教育成本核算划分为以下五个步骤：
第一步,获取教育成本核算所需的财务与非财务资料
第二步,确定成本核算对象和成本核算期
第三步,设置教育成本核算科目
第四步,记录、归集、分配、核算教育成本
第五步,编制教育成本报表
第五部分论述了高等学校教育成本核算中的特殊问题。该部分对高等学校教育成本核算过程中涉及到的诸如科研支出、固定资产折旧、职工住房补贴、职工养老保险费、高层次人才引进支出如何计入教育成本等特殊问题进行了相应探讨：
就科研支出而言,由于高等学校的科研活动非常复杂,为了既能够科学合理的确定高等学校教育成本,又便于高等学校教育成本的核算,应将专门为教学服务的科研支出和国家及省部级单位拨款所设立的重大项目的科研支出计入高等学校教育成本；而技术转让、科技咨询和横向课题研究过程中的科研支出不计入高等学校教育成本。
就固定资产而言,按现行高等学校会计制度,高等学校各类支出中不包含固定资产折旧因素,但由于固定资产是教育活动必不可少的物质条件,其磨损价值也应得到足够的补偿。因此,为了正确地核算高等学校教育成本,建议将固定资产磨损价值以折旧费的方式计入教育成本。
就职工住房补贴而言,建议高等学校在教育成本核算中,将为职工缴纳的住房公积金、按月发放给无房老职工和1999年1月1日以后参加工作的新职工的住房补贴资金,计入教育成本；对于已经福利分房的职工享受的住房福利费,以职工住宅折旧费的形式计入成本。发给1998年12月31日以前参加工作的无房老职工的一次性住房补贴资金,数额巨大的,采取按学校教职工平均工作年数(即从参加工作到退休之间的年数,一般按30年计算)的方法进行分摊,按年度分摊额计入教育成本。
就职工养老保险费而言,由于我国高等学校目前还没有实行养老保险制度的改革,因而高等学校会计核算中相应的也就没有养老保险费支出。然而,从长远发展来看,在职教职工的养老保险费用应该是教职工劳动报酬的重要组成部分。因此只有将与提供高等教育服务有关的在职教职工的养老保险费用计入教育成本,才能准确地计算出高等学校的教育成本。这样就需要以一个合理的比例,模拟计算出与提供高等教育服务有关的在职教职工的养老保险费,并将其计入教育成本。
高等学校为保证学校的长期可持续发展而引进高层次的教学和科研人才,引进过程中必然会为其支付诸如科研启动费、安家费等一系列的费用,从而形成了人才引进支出。这些支出从表面上看似乎与学校的日常教学没有太大联系,而纯属人事工作。但从实质上来看,这些高层次人才引进后,最显著的表现就是使学校的教学、科研水平得到了必要的提高,并且直接或间接的服务于学生,因此,这部分相应支出也应计入相应的教育成本,这样才能保证教育成本核算的准确性。
第六部分是高等学校教育成本核算实例。以H师范大学真实的财务数据为例,按照本文设计的方法和程序核算了H师范大学2009-2010学年的教育成本,验证了该方法和程序的合理性与可行性,并为其他高校的教育成本核算开辟了全新的思路,提供了有益的参考和借鉴。
第七部分对教育成本控制、分析及成本信息的披露等内容进行了介绍。
第八部分是对全文的总结,并在此基础上提出了未来研究的方向。
本文的创新主要集中在研究视角、研究内容和核算体系三个方面。从高等学校这—微观角度对高等学校教育成本核算问题进行研究,首次将科学发展观思想引入研究内容,并首次对人才引进成本进行了相应研究,力争通过对包括高等教育成本核算和成本分析、控制及成本信息披露在内的新的高等学校教育成本核算体系的研究,构建一套与现行高校会计制度相衔接,全面规范、可操作性强的高等学校教育成本核算体系及方法。
In the past planned economy, because of the institutional reasons, China's higher education has been under a single national unified management model, sources of funding for a single, mainly rely on the state financial allocations. Higher school just approved by the competent department of complete the necessary funds amount spending, it is unnecessary to consider cost, which led to the lack of Higher school costs consciousness.
With the rapid development of China's market economy and higher education management system continued to deepen, Higher school education funding sources of single channel gradually was broken, the education input diversified situation gradually formed. Relevant government management department, university management, creditors, investors and potential investors and other related Higher school to rapidly promote education cost information campaign, which requires higher schools can provide accurate, timely education cost information in order to meet its decision-making needs.
However, China's higher school education costs in particular situations, the research field of higher school education cost accounting research is still place exploration stage, it is urgent to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system. In view of this, this article education of higher school in the cost accounting related theory on the basis of paper analyses deeply, and full of higher school education costs from home and abroad research, the normative research and case study method of combining the higher school, and closely combining the future development of higher school, from the microscopic view of higher school education in the related theory of cost accounting in detail, combined with Higher school and future development, design a comprehensive, systematic, clear and easy to understand and grasp of the higher school education cost accounting system, to promote education costs of higher school field, and the deepening of the research of higher school education for solving'realistic cost accounting some actual problems exist in to provide ideas.
This article was divided into eight parts:
The first part is an introduction. Mainly introduced this article selected topic background, the research goal and the significance, in the research are related the question the limits, the research content and the method, as well as the main innovation are.
The second part for literature summary. The related research which did in the education cost accounting has made a more comprehensive introduction to the domestic and foreign scholars.
The third part is the higher school education cost accounting implementation basis. the education cost accounting respectively on basic theoretical basis and basic premise necessary research.
The fourth part is the Higher school education cost accounting system research. this part is the main body part. Mainly elaborated the following viewpoint:there has different between Higher school education cost accounting and enterprise cost accounting.
The direct production of Higher school are higher educational services, so accounting object of the educational cost of Higher schools is the higher education services. Because of the periodicity of higher education services, cost accounting period was academic year to reduce the accounting workload. At present, Higher schools provide all kinds of educational services. In this dissertation, accounting object of the educational cost is defined as the full-time academic educational services provided to undergraduate and graduate Higher schools. The educational cost accounting of Higher schools and should follow the basic assumptions of cost accounting, accounting principles, but also should follow the principles of the ratio, the distinction between capital expenditure and revenue expenditure, the distinction between recurrent expenditure and private expenditure to provide the decision-useful information of educational cost.
Follow the cash basis of accounting, even though the Ministry of Finance in 2009's "Higher schools accounting system" put forward a draft accounting in institutions of higher learning in the implementation of "accrual correction "But after all, need a process, therefore, It is difficult for Higher schools to coordinate the contradiction of the accrual basis and the cash basis. The educational cost accounting of Higher schools should be on accrual basis. The Higher schools should set up a separate account to account the educational cost. The educational cost accounting should base on the accounting of expenditures. Accounting subjects of educational cost included:education costs, indirect costs, prepaid expenses, accrued expenses, construction in progress, fixed assets, accumulated depreciation, liquidation of fixed assets and old-age insurance premiums. In order to analysis and control, According to the economic content, the educational cost will divided into the cost of staff, the cost of public funds, the cost of capital, the cost for individuals and families and other costs to analysis and control.
The educational cost accounting of the Higher schools should be conducted by the following five steps:
The first step, gain the financial and non-financial material of education cost accounting needs.
The second step, identify cost accounting object and cost accounting period.
The third step, setting education cost accounting subjects.
The fourth step, records, summarize, distribution, accounting education costs.
The fifth step, prepare education cost reports.
The fifth part discusses the special problems of higher school education cost accounting. such as scientific research spending, fixed assets depreciation, worker housing subsidHigher school, worker endowment insurance premium, high-level talents education costs.
The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expenditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.
According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.
The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.
Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of retired teachers should be excluded.
This dissertation has discussed the special issues on R & D expenditures, depreciation of fixed assets, employee housing subsid Higher school and pension insurance.
The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expeditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.
According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.
The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.
Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of etired teachers should be excluded.
Higher school to ensure the long-term sustainable development and school introducing high-level of teaching and scientific research personnel, introducing process will pay for the QiDongFei, such as scientific research AnJiaFei and so on. thus formed the talent introduction expenditure. These spending from seemingly with the school daily teaching not much contact, But judging from essence, these high-level talent introduction, the most significant performance is to make the school's teaching and research level got necessary improvement, and directly or indirectly serve them, therefore, this part of the corresponding spending also shall be included in the corresponding education cost, so that we can guarantee the accuracy of education cost accounting.
The sixth part is the higher school education cost accounting examples.with the real financial data of the H normal university for example, according to this design method and procedures to account the H Higher school's education cost accounting in the academic year 2009-2010, the method is proven and procedures, and the rationality and feasibility for other Higher school education cost accounting, provide a beneficial reference.
The seventh part is education cost control, analysis, cost information disclosed the content such as the corresponding introduction.
The eighth part is to summarize, and based on the review proposed the future research prospect.
Based on the research Angle, research content and the accounting system three aspect somewhat innovation. From the microscopic view of cost education accounting of higher school, introduced the scientific development ideas, and research content of introducing talents cost for the first time, the corresponding to include higher education to through cost accounting and cost analysis, control and cost information disclosure of higher school education, new study of cost accounting system to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system and method.
引文
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