学校教育成本核算问题浅议Onthecostaccountingofschooleducation复习进程.docx

1、学校教育成本核算问题浅议Onthecostaccountingofschooleducation复习进程学校教育成本核算问题浅议（On the cost accounting of school education）On the cost accounting of school educationOn the cost accounting of school education - 2008-12-20 15:11:42Abstract this paper describes the basic structure of the education cost of the school,

2、 the school emphasizes the necessity of educational cost accounting, and the current situation of our country in the aspects of the analysis, finally puts forward some countermeasures for improvement.First, the basic composition of school education costThe school education cost refers to the materia

3、lized labor and the active labor consumed when providing the corresponding educational service needed by a certain kind of education. It can be divided into school direct cost and indirect cost. Among them, the school direct cost includes direct cost of teaching (such as staff basic salary, wage sub

4、sidies, wages and other employee benefits, social security fees), direct service for teaching administration costs (such as official fees, service fees, grants, scholarships), teaching equipment operation and maintenance cost of necessary (such as teaching facilities and purchase costs, maintenance

5、costs, utilities, etc.). These costs are directly related to the provision of educational services, and without these schools it is difficult to maintain normal teaching activities.Outside of school indirect costs include direct service for teaching educational administration administrative cost man

6、agement fees, utilities, public space (such as teaching buildings, teaching facilities, libraries, laboratories, large equipment) and other fixed assets capital cost, purchase cost, depreciation and expenditure to purchase and leasing of durable assets. These costs are indirectly related to the cult

7、ivation of students. Without these costs, schools cannot provide efficient teaching services.Two, the necessity of school education cost accountingThe cost of school education is not only an economic concept, but also a social concept, involving the government, schools, families and individuals. It

8、is of great theoretical and practical significance to strengthen the cost accounting of school education.(1) cost accounting is beneficial to optimize the allocation of resourcesFor a long time, Chinas investment in education is a national education grant unit welfare, education unit does not exist

9、or rarely have their own capital investment, do not assume any investment risk, but there is no significant loss or the threat of bankruptcy. Therefore, they often do not consider how to rational use of educational resources, also need not cost accounting, therefore, cause bloated, more personnel th

10、an work available and serious waste of human resources, equipment resources, the school occupied repeated purchase of a low utilization rate, unreasonable allocation and other undesirable phenomena. In view of this, the school education should carry out cost accounting, accounting methods only break

11、 school spending regardless of the cost, correct imputation and control training of qualified personnel in the process of the cost, so that all departments have cost consciousness, truly frugality education, optimize the allocation of resources, improve efficiency in the use of education funds, to f

12、urther adapt to the school the requirements of the market economy, but also create conditions for other social capital to enter the school.(two) cost accounting is conducive to the determination of reasonable charging standards and government fundingThe current system of school education, school edu

13、cation cost increased year by year, the governments financial support is relatively tight, the proportion of students in the school fee income income increasing, tuition is also increasing year by year. While school education is a quasi public product, government investment should be paid appropriat

14、ely with students. Policies and measures adopted by the government should first increase investment in education rather than transfer the governments financial burden to students and families. Therefore, the school tuition standards should consider the school education costs and the ability of stude

15、nts and families to pay two factors. The educational fee standard is mainly composed of the cost of education and education of the society needs to decide, so accurate cost accounting, to determine the correct training cost per student fees to determine the reasonable significance.(three) cost accou

16、nting is helpful to improve the quality of school education and the efficiency of running schoolsThe shortage of educational funds is a common problem in schools, and an important factor restricting the further development of schools. At present,The sources of funds in our country are mainly six asp

17、ects: finance, tax, fee, production, society and foundation. The so-called wealth is financial education appropriation; tax is education tax; tuition is tuition; production is school run industry; society is social donation; foundation is fund. However, the role of financial education appropriation

18、should be weakened, and the proportion of financial appropriation to the total income is decreasing year by year, and the name is also changed from financial allocation to financial subsidy income. This situation forced schools to increase the intensity of self financing. In order to survival and de

19、velopment of the school, forcing the school had to cut costs, cost accounting is imperative. The use of the school education funds and other funds is reasonable, whether the quality of the students who qualified, and determining the cost of school education, provides a comparison standard for school

20、 running benefit, thus benefiting from the form of value evaluation of school education benefits, the school set up the investment and cost accounting the concept, strengthening the financial management of the school and the schools financial awareness.Three, the current situation of school educatio

21、n cost accountingOur school current cost accounting has not really been, largely because of the lack of basic data, some data in some schools, but also by the amount of financial allocations in the planned economy period after conversion plus a lot of education cost is not the cost of the project. I

22、n addition, some schools have begun to carry out cost accounting, but there are still some problems in the system and operation level.(1) from the institutional levelThis is mainly reflected in the current school financial system and school education cost accounting requirements. For the school the

23、non-profit organization, our country will be incorporated into the administrative institutions of the column, is the implementation of the accounting system in public institutions, according to the cash basis of accounting income without cost accounting in accordance with the requirements of the cos

24、t accounting, accrual basis. On the basis of education cost accounting has the following defects: 1. can not really reflect the proportion of investment in education and principle of educational cost, or that can not correctly reflect the school efficiency, resulting in distortion of the financial s

25、tatements of 2. schools; accounting staff report to the users of accounting information to mislead. Because the data in the report is not obtained according to the principle of matching, it is only a kind of appearance of cash inflow and outflow, which can not really explain the cost of education. T

26、he revenue and expenditure accounting data obtained by the cash basis system violates the requirements of the society for the proportion of income and its costs and expenses. The principle of matching has two meanings: one is the ratio of cause and effect, the income and income for the cost of the p

27、roportion; two is the ratio of time, the period of income and the cost of the same period match.(two) from the aspect of operation1. the measurement confirmation of educational cost is untrueFor a long time, the school for the purchase of assets, equipment expenditures are one-time included in the c

28、ost of education in the year, however, the purchase of fixed assets is a one-time investment, and the amount of investment is large, benefit for many years. If the purchase and construction of fixed assets in the current year is included in the cost of education, then the cost of education will be h

29、igher, which is not conducive to accurately calculate the cost of education.2. the setting of accounting items can not accurately reflect the expenses during each accounting periodAt present, the personnel cost, public cost, the cost of fixed assets project divided by accounting subjects, it is diff

30、icult to confirm the direct costs of education costs and indirect costs, to check the change of fixed cost and variable cost trend, is not conducive to the analysis of changes in the cost of each accounting period, which is not the rational allocation of funds.3. the content of educational cost is u

31、nreasonableEducational expenditure has been included in the project that has nothing to do with school teaching, such as retiree expenditure, industrial logistics service personnel expenditure and some research projects. For the sake of accuracy and accuracyThe comparative analysis of the cost of ed

32、ucation, the retirees should not be included in the cost of education accounting, should be charged by the social security department; after the implementation of socialization of school logistics,Logistics services should not be included in the cost of education.4., the cost of education risk is hi

33、gh, the cost accounting is more difficultAccording to the survey, many schools in China have different degrees of student arrears, arrears of millions of dollars is not news. Some colleges and universities have accumulated more than ten million yuan, and are at an average annual growth rate of about 10%. Among them, some schools