地方师范院校教育成本核算探析——以Y师范学院为例  

On Educational Cost Accounting in Local Normal Universities and Colleges——Taking Y Normal University as an Example

作　　者：庞颜玲[1] 李佳金[2] 

机构地区：[1]广西广播电视大学财务处,广西南宁530022 [2]玉林师范学院工会,广西玉林537000

出　　处：《玉林师范学院学报》2016年第4期58-63,共6页Journal of Yulin Normal University

基　　金：广西教育科学"十二五"规划2013年度广西教育财务管理研究专项课题成果(项目编号:2013zcwc046)

摘　　要：随着政府逐渐加大对师范院校的投资,资源分配和资源利用处理不当容易造成资源流失,造成财政支出大量浪费。本文探讨教育成本概念的内涵,以Y师范学院为实例,通过分析测算过程及测算结果,对地方师范院校教育成本核算展开进一步的思考,从科学发展观的角度提出加强教育成本核算基础数据建设,在会计核算中增加成本辅助核算,将经费预算执行分析与教育成本管理相结合,实行教育成本报告制度等建议,完善师范高等教育成本管理机制,具有重大的现实意义。As the government gradually increases investment in normal colleges and universities, improper disposal of resource allocation and resource use can cause the loss of resources and cause the waste of fiscal expenditure. This paper discusses the connotation of the concept of educational cost. Taking Y Normal College as an example, through the analysis of the calculation process and calculation results, we put forward to some suggestions： strengthen the educational cost accounting data base construction, increase the supplementary cost accounting in accounting, combine the budget execution analysis with educational cost management, implement education cost reporting system, etc. It is of great practical significance to improve the normal higher education cost management mechanism.

关 键 词：教育成本 核算 实证研究 

分 类 号：G657[文化科学—教育学]