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      高校成本控制研究.doc

      資料分類:財務管理 上傳會員:jj.luck 更新時間:2014-05-16
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      摘要:近年來,我國政府逐漸加大對教育領域尤其是對高校教育的經費投入,這為高校培養出更多合格人才提供了必要的物質保障。但長期以來,高校內部缺乏有效的管理措施,固定資產、教學儀器等大型設備閑置現象嚴重,不合理與浪費支出的現象普遍,這在一定程度上增加了高校成本總額。

         本文采用了案例研究方法、查法和文獻研究法。首先是基礎性研究。主要針對有關的概念、背景、現狀加以闡述,討論成本控制的必要性和意義;然后是對高校成本控制的基本理論進行解釋;再是以山東某高校為例,提出我國高校現成本控制存在的問題;最后重點論述高校成本控制問題的對策。通過一系列研究發現,高校成本控制勢在必行,高校經營發展要求重構現代大學制度,從制度安排上規范學校辦學者行為,降低人為因素所造成的耗費,避免教育腐敗現象的加劇。高校應逐步建立公開、公正、透明的財務成本管理制度,在資源配置過程中,實現決策民主、管理規范、科學理財,有效控制高校運行成本。

      關鍵詞 高校成本;成本控制;教育成本;基建成本

       

      Abstract:In recent years, the Chinese government gradually increases the field of education, especially the funding of university education, it helps the college to train more qualified personnel to provide the necessary material security. For a long time, colleges and universities lack of effective internal management measures, fixed assets, teaching equipment and other large equipment idle serious, Irrational and wasteful expenditure is widespread, Which extent increase the total cost of college.

         This paper uses a case study approach, Check law and literature research. The first is the basic research. Focuses on the concepts, background, present elaborate, discussed the necessity and significance of cost control; and then explain  the basic theory ; then based on a university in Shandong, for example, proposed Chinese universities now cost control problems; finally focuses on college cost control countermeasures. Through a series of studies have found that college cost control imperative, reconstruction of university business development requirements of modern university system, from the institutional arrangements to regulate school's behavior, reduce cost caused by human factors, to avoid the abuse of power and other educational corruption intensified. Colleges and universities should gradually establish an open, fair, transparent financial cost management system, in the resource allocation process, achieve democratic decision-making, management practices, scientific financial management, effective control of university operating costs.

      Keywords   cost of college   cost control   education costs   infrastructure costs

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      上傳會員 jj.luck 對本文的描述:目前高校成本控制問題已經開始受到關注。但由于成本控制體系至今沒有運用到實踐操作中,學校內部又缺乏合理規范的管理機制,不能形成與成本控制有關的具體規章、措施和框架,......
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