大学职能、成本分担与教学科研成本的分类计量  

Functions of University,Cost Sharing and the Classified Measurement of Teaching and Scientific Research Cost

作　　者：戴罗仙[1] 谢洁 DAI Luo-xian;XIE Jie(School of Economics and Management,Changsha University of Science and Technology,Changsha,Hunan 410114,China)

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410114

出　　处：《长沙理工大学学报（社会科学版）》2019年第2期99-105,共7页Journal of Changsha University of Science and Technology：Social Science

基　　金：国家社科基金项目(14BJY226);国家自科基金课题(71373032)研究成果之一

摘　　要：大学职能由传统单一教学职能发展到教学、科研、社会服务、文化传承、国际交流、终身教育等多项职能。不同职能的成本分担机制,对大学成本分类计量提出了要求。文章以教育学的视角、成本会计的方法,分析教学、科研以及大学其他职能之间的内在关系,探究教学与科研的成本形成机理、驱动因素以及两者之间的交互关系,构建大学教学、科研以及其他办学成本的分类计量模型,为大学成本分担、制定教育拨款标准、科研与学费定价提供理论与政策依据。Functions of university have constantly evolved and expanded during more than two hundred years,from traditional single teaching function to multiple functions such as teaching,research,social services,cultural heritage and international exchanges.However,teaching and scientific research are considered to be the two core functions of the university.The different cost compensation mechanisms put forward requirements for classified measurement of teaching and scientific research cost in university.This paper analyzes the intrinsic relationship between teaching and scientific research from the perspective of pedagogy,explores the formation mechanism of the cost from teaching and scientific research as well as its cost driver and interactive relationship of them,constructs the classified measurement model of teaching cost and scientific research cost,and provides theoretical and measurement basis for full cost compensation of teaching and scientific research,the preparation of educational appropriation standard and pricing on research project and tuition.

关 键 词：高等教育 大学职能 成本动因 成本计量 

分 类 号：G647.5[文化科学—高等教育学]