高校生均成本评价体系构建研究  

Research on the Construction of Evaluation System of Average Cost per Student in Universities

作　　者：金月华[1] 方虹[1] 易颜新[1] Jin Yuehua;Fang Hong;Yi Yanxin(Hangzhou Dianzi Universities,ZheJiang Hangzhou,310018)

机构地区：[1]杭州电子科技大学,浙江杭州310018

出　　处：《评价与管理》2024年第2期43-53,共11页Evaluation & Management

摘　　要：高校生均成本反映了政府向社会提供高等教育服务发生的支出和运行成本等相关财务信息,但至今未有科学的高校生均成本评价体系。本文以D大学为例,在高校生均成本测算中,运用作业成本法进行成本归集和分摊,建立一套科学合理的高校生均成本核算体系。基于高校服务公益性和准公共产品属性理论,从标准成本维度等五个维度构建了高校生均成本评价指标体系,结合D高校实践案例进行评价分析,并提出了政策建议。The average cost per student in universities reflects the financial information of the government's expenditure and operating cost in providing higher education services to the society.However,there is no scientific evaluation system for the average cost per Student in colleges.Taking University D as an example,this paper applies the activity-based costing method to the calculation of the average cost per student in universities for cost aggregation and allocation,and establishes a scientific and reasonable cost accounting system for the average cost per student in universities.Based on the discussion of the theory of public welfare and quasi-public product attributes of university services,this paper constructs an evaluation index system for the average cost per student in universities from five dimensions of standard cost dimension,and evaluates and analyzes the practical cases of University D.Finally,the policy suggestions are put forward.

关 键 词：生均成本 成本核算 评价指标体系 

分 类 号：G64[文化科学—高等教育学]