生源地助学贷款的运行成本分析  

A Study on the Operatingg Costs of Student Origin-Based Loans

作　　者：张倩倩 宋飞琼 田志磊[2] ZHANG Qian-qian;SONG Fei-qiong;TIAN Zhi-lei(College of Education Science,Henan Institute of Science and Technology;China Institute for Educational Finance Research,Peking University)

机构地区：[1]河南科技学院教育科学学院 [2]北京大学中国教育财政科学研究所

出　　处：《教育经济评论》2023年第3期45-58,共14页China Economics of Education Review

摘　　要：生源地助学贷款是我国高校助学贷款的主要模式。在财政供需矛盾凸显的背景下,对其运行成本进行核算和分析具有重要的理论和实践意义。生源地助学贷款运行成本产生于多个部门,且部分缺乏会计记录。借助作业成本法的理念,本文从流程和部门两个维度构建生源地助学贷款运行成本的核算框架,确定具体核算方法,对案例县的运行成本进行核算和成本效益分析。研究结果为生源地助学贷款的高覆盖和低违约需要大量成本支撑提供了初步证据,为生源地助学贷款的成本控制提供了可行路径。生源地助学贷款的成本核算方法亦可为多部门联动项目,如精准扶贫、公共卫生事件等项目的成本核算提供参考。Student Origin-Based Loan is the main mode of student loan in China.In the context of the prominent contradiction between financial supply and demand,accounting for its operating costs is of theoretical and practical significance.The operating costs of Student Origin-Based Loans are generated in multiple departments,and some of them lack accounting records.Based on the concept of activity-based costing,we construct an accounting framework for the operation costs of Student Origin-Based Loans from two dimensions of process and department,determine the specific accounting method,calculate the operation costs of the case county,and analyze their cost and benefit.The research finding provides a primary evidence for the requirement of a lot of cost support to Student Origin-Based Loans with high coverage and low default,and a feasible path of cost control.The cost accounting method of Student Origin-Based Loans can also provide a reference for the cost accounting of multi-sector cooperation projects such as targeted poverty alleviation and public health events such as the prevention and control of the Corona-virus epidemic.

关 键 词：助学贷款 成本 作业成本法 政府绩效 

分 类 号：F832.4[经济管理—金融学] G649.2[文化科学—高等教育学]