《[地方债务]：基于价值链理论的高校教育成本管理研究》由会员分享，可在线阅读，更多相关《[地方债务]：基于价值链理论的高校教育成本管理研究（54页珍藏版）》请在金锄头文库上搜索。
1、 Classified Index: CODE:10075 U.D.C: NO:20091415 A Dissertation for the Degree of Management Research on Higher Education Cost Management Based on Value Chain Candidate: Tian Qian Supervisor: Prof. GuoYanbin Academic Degree Applied for: Master of Management Specialty: Accounting University: Hebei Un
2、iversity Date of Oral Examination: June, 2012 摘 要 I摘 要 我国的高等教育在经过了数十年的教育体制改革和深化后，教育资源投入不足和资金使用效率偏低等缺点日益明显起来。一方面，国家教育资金投入加大了，学生学费增加了，高校规模更是扩了又扩，然而人们并没有看到预期的高校规模效应，反而是教育成本居高不下并逐年增长。其次，全国各高校的地方债务及商业债务也是持续增长，而银行对高校贷款的门槛越来越高，高校面临着腹背受敌的窘境。最后，大学生高学费与高房价，高医疗等一并成为了百姓头疼的大事，究竟学生所交学费是否物有所值。笔者带着这些疑问，将价值链理论 的核心思想
3、和管理步骤应用到高校教育成本核算与管理中，旨在为教育成本的核算和管理提供更为准确的方法和数据，最终为高校教育投入高效实用做出微薄贡献。 通过本文的研究，期望达到的目的主要有以下几点：首先，通过价值链相关理论在高校成本核算与管理方面的应用，为我国高校的教育成本提供一个较新颖的核算理念，以获得更加准确更加全面的高校教育成本方面的资料。其次，通过对高等学府教育活动的价值链分析，全面划分高校的成本环节，从而使得学校日常教育活动的成本点更加清晰。最后，通过运用价值链这种较为清晰的成本核算方法，使得最终成本更加准确，最终达到成本控制的目的。 关键词 教育成本 高校教育成本 价值链 Abstracct II
4、Abstract Higher education in China after decades of reform and deepen，lacking of educational resources and low efficiency in the use of funds have increasingly apparent. On the one hand, with the increased enrollment in universities，the increased investment in higher education,state education fundin
5、g has increased and the student tuition fees has increased, University scale is expanding again and again, however, people did not see the effect of the expected size of the university, the high cost of education is not reduce, growing year by year. Secondly, all colleges and universities of the cou
6、ntrys local debt and commercial debt continued to grow, too. Bank is increasingly high on the threshold of college loans, Universities faced with the dilemma of the passing of. Lastly, students of high tuition and high housing prices, High medical price become People most headaches of event. Exactly
7、, how much should Students pay for tuition is appropriate ? The author took these questions，applied Value chain theory into the cost of higher education, designed to provide a more accurate methods and data for cost accounting and management of education Through this research, Expected to achieve th
8、e main purpose of the following: Firstly , Through the value chain theory and the theory of activity-based costing in the application of the Cost Accounting, provide a new accounting concept to Education cost accounting of our colleges and universities, To get more accurate and complete university e
9、ducation cost information.Secondly, according to the activities of higher education value chain analysis, dividing the university cost link comprehensively. Making the daily educational activities of schools cost point more clearly . Lastly, Through using this more clearly value chain costing method
10、 , making the final cost is more accurate, and ultimately achieve the goal of cost control. Keywords Education cost University education cost Value chain 目 录 III目 录 第 1 章 引 言 1 1.1 研究背景 1 1.2 选题的意义 3 1.3 研究现状 4 1.3.1 教育经济与成本理论 4 1.3.2 价值链相关理论述评 8 1.4 研究思路、创新点 10 1.4.1 研究思路 10 1.4.2 本文创新点 11 1.5 相关概念界定 12 1.5.1 高校教育成本结构分类的论述 12 1.5.2 高校教育成本的特点归纳 15 第 2 章 高校教育成本管理与价值链理论应用分析 17 2.1 高校教育成本核算的必要性及相关内容 17 2.1.1 高校教育成本核算的现实意义 17 2.1.2 高校教育成本核算的研究对象 18 2.1.3 高校教育成本核算的时间范围 18 2.1.4 高校教育成本核算的内容框架 19 2.2 当前我国高校成本核算和控制采用的主要方法及存在问题 20 2.2.1 统计调查法
