学校教育成本核算问题浅议On the cost accounting of school education.docx
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学校教育成本核算问题浅议Onthecostaccountingofschooleducation
学校教育成本核算问题浅议(Onthecostaccountingofschooleducation)
Onthecostaccountingofschooleducation
Onthecostaccountingofschooleducation--2008-12-2015:
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[Abstract]thispaperdescribesthebasicstructureoftheeducationcostoftheschool,theschoolemphasizesthenecessityofeducationalcostaccounting,andthecurrentsituationofourcountryintheaspectsoftheanalysis,finallyputsforwardsomecountermeasuresforimprovement.
First,thebasiccompositionofschooleducationcost
Theschooleducationcostreferstothematerializedlaborandtheactivelaborconsumedwhenprovidingthecorrespondingeducationalserviceneededbyacertainkindofeducation.Itcanbedividedintoschooldirectcostandindirectcost.Amongthem,theschooldirectcostincludesdirectcostofteaching(suchasstaffbasicsalary,wagesubsidies,wagesandotheremployeebenefits,socialsecurityfees),directserviceforteachingadministrationcosts(suchasofficialfees,servicefees,grants,scholarships),teachingequipmentoperationandmaintenancecostofnecessary(suchasteachingfacilitiesandpurchasecosts,maintenancecosts,utilities,etc.).Thesecostsaredirectlyrelatedtotheprovisionofeducationalservices,andwithouttheseschoolsitisdifficulttomaintainnormalteachingactivities.
Outsideofschoolindirectcostsincludedirectserviceforteachingeducationaladministrationadministrativecostmanagementfees,utilities,publicspace(suchasteachingbuildings,teachingfacilities,libraries,laboratories,largeequipment)andotherfixedassetscapitalcost,purchasecost,depreciationandexpendituretopurchaseandleasingofdurableassets.Thesecostsareindirectlyrelatedtothecultivationofstudents.Withoutthesecosts,schoolscannotprovideefficientteachingservices.
Two,thenecessityofschooleducationcostaccounting
Thecostofschooleducationisnotonlyaneconomicconcept,butalsoasocialconcept,involvingthegovernment,schools,familiesandindividuals.Itisofgreattheoreticalandpracticalsignificancetostrengthenthecostaccountingofschooleducation.
(1)costaccountingisbeneficialtooptimizetheallocationofresources
Foralongtime,China'sinvestmentineducationisanationaleducationgrantunitwelfare,educationunitdoesnotexistorrarelyhavetheirowncapitalinvestment,donotassumeanyinvestmentrisk,butthereisnosignificantlossorthethreatofbankruptcy.Therefore,theyoftendonotconsiderhowtorationaluseofeducationalresources,alsoneednotcostaccounting,therefore,causebloated,morepersonnelthanworkavailableandseriouswasteofhumanresources,equipmentresources,theschooloccupiedrepeatedpurchaseofalowutilizationrate,unreasonableallocationandotherundesirablephenomena.Inviewofthis,theschooleducationshouldcarryoutcostaccounting,accountingmethodsonlybreakschoolspendingregardlessofthecost,correctimputationandcontroltrainingofqualifiedpersonnelintheprocessofthecost,sothatalldepartmentshavecostconsciousness,trulyfrugalityeducation,optimizetheallocationofresources,improveefficiencyintheuseofeducationfunds,tofurtheradapttotheschooltherequirementsofthemarketeconomy,butalsocreateconditionsforothersocialcapitaltoentertheschool.
(two)costaccountingisconducivetothedeterminationofreasonablechargingstandardsandgovernmentfunding
Thecurrentsystemofschooleducation,schooleducationcostincreasedyearbyyear,thegovernment'sfinancialsupportisrelativelytight,theproportionofstudentsintheschoolfeeincomeincomeincreasing,tuitionisalsoincreasingyearbyyear.Whileschooleducationisaquasipublicproduct,governmentinvestmentshouldbepaidappropriatelywithstudents.Policiesandmeasuresadoptedbythegovernmentshouldfirstincreaseinvestmentineducationratherthantransferthegovernment'sfinancialburdentostudentsandfamilies.Therefore,theschooltuitionstandardsshouldconsidertheschooleducationcostsandtheabilityofstudentsandfamiliestopaytwofactors.Theeducationalfeestandardismainlycomposedofthecostofeducationandeducationofthesocietyneedstodecide,soaccuratecostaccounting,todeterminethecorrecttrainingcostperstudentfeestodeterminethereasonablesignificance.
(three)costaccountingishelpfultoimprovethequalityofschooleducationandtheefficiencyofrunningschools
Theshortageofeducationalfundsisacommonprobleminschools,andanimportantfactorrestrictingthefurtherdevelopmentofschools.Atpresent,
Thesourcesoffundsinourcountryaremainlysixaspects:
finance,tax,fee,production,societyandfoundation.Theso-calledwealthisfinancialeducationappropriation;taxiseducationtax;tuitionistuition;productionisschoolrunindustry;societyissocialdonation;foundationisfund.However,theroleoffinancialeducationappropriationshouldbeweakened,andtheproportionoffinancialappropriationtothetotalincomeisdecreasingyearbyyear,andthenameisalsochangedfromfinancialallocationtofinancialsubsidyincome.Thissituationforcedschoolstoincreasetheintensityofselffinancing.Inordertosurvivalanddevelopmentoftheschool,forcingtheschoolhadtocutcosts,costaccountingisimperative.Theuseoftheschooleducationfundsandotherfundsisreasonable,whetherthequalityofthestudentswhoqualified,anddeterminingthecostofschooleducation,providesacomparisonstandardforschoolrunningbenefit,thusbenefitingfromtheformofvalueevaluationofschooleducationbenefits,theschoolsetuptheinvestmentandcostaccountingtheconcept,strengtheningthefinancialmanagementoftheschoolandtheschool'sfinancialawareness.
Three,thecurrentsituationofschooleducationcostaccounting
Ourschoolcurrentcostaccountinghasnotreallybeen,largelybecauseofthelackofbasicdata,somedatainsomeschools,butalsobytheamountoffinancialallocationsintheplannedeconomyperiodafterconversionplusalotofeducationcostisnotthecostoftheproject.Inaddition,someschoolshavebeguntocarryoutcostaccounting,buttherearestillsomeproblemsinthesystemandoperationlevel.
(1)fromtheinstitutionallevel
Thisismainlyreflectedinthecurrentschoolfinancialsystemandschooleducationcostaccountingrequirements.Fortheschoolthenon-profitorganization,ourcountrywillbeincorporatedintotheadministrativeinstitutionsofthecolumn,istheimplementationoftheaccountingsysteminpublicinstitutions,accordingtothecashbasisofaccountingincomewithoutcostaccountinginaccordancewiththerequirementsofthecostaccounting,accrualbasis.Onthebasisofeducationcostaccountinghasthefollowingdefects:
1.cannotreallyreflecttheproportionofinvestmentineducationandprincipleofeducationalcost,orthatcannotcorrectlyreflecttheschoolefficiency,resultingindistortionofthefinancialstatementsof2.schools;accountingstaffreporttotheusersofaccountinginformationtomislead.Becausethedatainthereportisnotobtainedaccordingtotheprincipleofmatching,itisonlyakindofappearanceofcashinflowandoutflow,whichcannotreallyexplainthecostofeducation.Therevenueandexpenditureaccountingdataobtainedbythecashbasissystemviolatestherequirementsofthesocietyfortheproportionofincomeanditscostsandexpenses.Theprincipleofmatchinghastwomeanings:
oneistheratioofcauseandeffect,theincomeandincomeforthecostoftheproportion;twoistheratiooftime,theperiodofincomeandthecostofthesameperiodmatch.
(two)fromtheaspectofoperation
1.themeasurementconfirmationofeducationalcostisuntrue
Foralongtime,theschoolforthepurchaseofassets,equipmentexpendituresareone-timeincludedinthecostofeducationintheyear,however,thepurchaseoffixedassetsisaone-timeinvestment,andtheamountofinvestmentislarge,benefitformanyyears.Ifthepurchaseandconstructionoffixedassetsinthecurrentyearisincludedinthecostofeducation,thenthecostofeducationwillbehigher,whichisnotconducivetoaccuratelycalculatethecostofeducation.
2.thesettingofaccountingitemscannotaccuratelyreflecttheexpensesduringeachaccountingperiod
Atpresent,thepersonnelcost,publiccost,thecostoffixedassetsprojectdividedbyaccountingsubjects,itisdifficulttoconfirmthedirectcostsofeducationcostsandindirectcosts,tocheckthechangeoffixedcostandvariablecosttrend,isnotconducivetotheanalysisofchangesinthecostofeachaccountingperiod,whichisnottherationalallocationoffunds.
3.thecontentofeducationalcostisunreasonable
Educationalexpenditurehasbeenincludedintheprojectthathasnothingtodowithschoolteaching,suchasretireeexpenditure,industriallogisticsservicepersonnelexpenditureandsomeresearchprojects.Forthesakeofaccuracyandaccuracy
Thecomparativeanalysisofthecostofeducation,theretireesshouldnotbeincludedinthecostofeducationaccounting,shouldbechargedbythesocialsecuritydepartment;aftertheimplementationofsocializationofschoollogistics,
Logisticsservicesshouldnotbeincludedinthecostofeducation.
4.,thecostofeducationriskishigh,thecostaccountingismoredifficult
Accordingtothesurvey,manyschoolsinChinahavedifferentdegreesofstudentarrears,arrearsofmillionsofdollarsisnotnews.Somecollegesanduniversitieshaveaccumulatedmorethantenmillionyuan,andareatanaverageannualgrowthrateofabout10%.Amongthem,someschool