学校教育成本核算问题浅议On the cost accounting of school education.docx

学校教育成本核算问题浅议On the cost accounting of school education.docx

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学校教育成本核算问题浅议Onthecostaccountingofschooleducation

学校教育成本核算问题浅议（Onthecostaccountingofschooleducation）

Onthecostaccountingofschooleducation

Onthecostaccountingofschooleducation--2008-12-2015:

11:

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[Abstract]thispaperdescribesthebasicstructureoftheeducationcostoftheschool,theschoolemphasizesthenecessityofeducationalcostaccounting,andthecurrentsituationofourcountryintheaspectsoftheanalysis,finallyputsforwardsomecountermeasuresforimprovement.

First,thebasiccompositionofschooleducationcost

Theschooleducationcostreferstothematerializedlaborandtheactivelaborconsumedwhenprovidingthecorrespondingeducationalserviceneededbyacertainkindofeducation.Itcanbedividedintoschooldirectcostandindirectcost.Amongthem,theschooldirectcostincludesdirectcostofteaching（suchasstaffbasicsalary,wagesubsidies,wagesandotheremployeebenefits,socialsecurityfees）,directserviceforteachingadministrationcosts（suchasofficialfees,servicefees,grants,scholarships）,teachingequipmentoperationandmaintenancecostofnecessary（suchasteachingfacilitiesandpurchasecosts,maintenancecosts,utilities,etc.）.Thesecostsaredirectlyrelatedtotheprovisionofeducationalservices,andwithouttheseschoolsitisdifficulttomaintainnormalteachingactivities.

Outsideofschoolindirectcostsincludedirectserviceforteachingeducationaladministrationadministrativecostmanagementfees,utilities,publicspace（suchasteachingbuildings,teachingfacilities,libraries,laboratories,largeequipment）andotherfixedassetscapitalcost,purchasecost,depreciationandexpendituretopurchaseandleasingofdurableassets.Thesecostsareindirectlyrelatedtothecultivationofstudents.Withoutthesecosts,schoolscannotprovideefficientteachingservices.

Two,thenecessityofschooleducationcostaccounting

Thecostofschooleducationisnotonlyaneconomicconcept,butalsoasocialconcept,involvingthegovernment,schools,familiesandindividuals.Itisofgreattheoreticalandpracticalsignificancetostrengthenthecostaccountingofschooleducation.

（1）costaccountingisbeneficialtooptimizetheallocationofresources

Foralongtime,China'sinvestmentineducationisanationaleducationgrantunitwelfare,educationunitdoesnotexistorrarelyhavetheirowncapitalinvestment,donotassumeanyinvestmentrisk,butthereisnosignificantlossorthethreatofbankruptcy.Therefore,theyoftendonotconsiderhowtorationaluseofeducationalresources,alsoneednotcostaccounting,therefore,causebloated,morepersonnelthanworkavailableandseriouswasteofhumanresources,equipmentresources,theschooloccupiedrepeatedpurchaseofalowutilizationrate,unreasonableallocationandotherundesirablephenomena.Inviewofthis,theschooleducationshouldcarryoutcostaccounting,accountingmethodsonlybreakschoolspendingregardlessofthecost,correctimputationandcontroltrainingofqualifiedpersonnelintheprocessofthecost,sothatalldepartmentshavecostconsciousness,trulyfrugalityeducation,optimizetheallocationofresources,improveefficiencyintheuseofeducationfunds,tofurtheradapttotheschooltherequirementsofthemarketeconomy,butalsocreateconditionsforothersocialcapitaltoentertheschool.

（two）costaccountingisconducivetothedeterminationofreasonablechargingstandardsandgovernmentfunding

Thecurrentsystemofschooleducation,schooleducationcostincreasedyearbyyear,thegovernment'sfinancialsupportisrelativelytight,theproportionofstudentsintheschoolfeeincomeincomeincreasing,tuitionisalsoincreasingyearbyyear.Whileschooleducationisaquasipublicproduct,governmentinvestmentshouldbepaidappropriatelywithstudents.Policiesandmeasuresadoptedbythegovernmentshouldfirstincreaseinvestmentineducationratherthantransferthegovernment'sfinancialburdentostudentsandfamilies.Therefore,theschooltuitionstandardsshouldconsidertheschooleducationcostsandtheabilityofstudentsandfamiliestopaytwofactors.Theeducationalfeestandardismainlycomposedofthecostofeducationandeducationofthesocietyneedstodecide,soaccuratecostaccounting,todeterminethecorrecttrainingcostperstudentfeestodeterminethereasonablesignificance.

（three）costaccountingishelpfultoimprovethequalityofschooleducationandtheefficiencyofrunningschools

Theshortageofeducationalfundsisacommonprobleminschools,andanimportantfactorrestrictingthefurtherdevelopmentofschools.Atpresent,

Thesourcesoffundsinourcountryaremainlysixaspects:

finance,tax,fee,production,societyandfoundation.Theso-calledwealthisfinancialeducationappropriation;taxiseducationtax;tuitionistuition;productionisschoolrunindustry;societyissocialdonation;foundationisfund.However,theroleoffinancialeducationappropriationshouldbeweakened,andtheproportionoffinancialappropriationtothetotalincomeisdecreasingyearbyyear,andthenameisalsochangedfromfinancialallocationtofinancialsubsidyincome.Thissituationforcedschoolstoincreasetheintensityofselffinancing.Inordertosurvivalanddevelopmentoftheschool,forcingtheschoolhadtocutcosts,costaccountingisimperative.Theuseoftheschooleducationfundsandotherfundsisreasonable,whetherthequalityofthestudentswhoqualified,anddeterminingthecostofschooleducation,providesacomparisonstandardforschoolrunningbenefit,thusbenefitingfromtheformofvalueevaluationofschooleducationbenefits,theschoolsetuptheinvestmentandcostaccountingtheconcept,strengtheningthefinancialmanagementoftheschoolandtheschool'sfinancialawareness.

Three,thecurrentsituationofschooleducationcostaccounting

Ourschoolcurrentcostaccountinghasnotreallybeen,largelybecauseofthelackofbasicdata,somedatainsomeschools,butalsobytheamountoffinancialallocationsintheplannedeconomyperiodafterconversionplusalotofeducationcostisnotthecostoftheproject.Inaddition,someschoolshavebeguntocarryoutcostaccounting,buttherearestillsomeproblemsinthesystemandoperationlevel.

（1）fromtheinstitutionallevel

Thisismainlyreflectedinthecurrentschoolfinancialsystemandschooleducationcostaccountingrequirements.Fortheschoolthenon-profitorganization,ourcountrywillbeincorporatedintotheadministrativeinstitutionsofthecolumn,istheimplementationoftheaccountingsysteminpublicinstitutions,accordingtothecashbasisofaccountingincomewithoutcostaccountinginaccordancewiththerequirementsofthecostaccounting,accrualbasis.Onthebasisofeducationcostaccountinghasthefollowingdefects:

1.cannotreallyreflecttheproportionofinvestmentineducationandprincipleofeducationalcost,orthatcannotcorrectlyreflecttheschoolefficiency,resultingindistortionofthefinancialstatementsof2.schools;accountingstaffreporttotheusersofaccountinginformationtomislead.Becausethedatainthereportisnotobtainedaccordingtotheprincipleofmatching,itisonlyakindofappearanceofcashinflowandoutflow,whichcannotreallyexplainthecostofeducation.Therevenueandexpenditureaccountingdataobtainedbythecashbasissystemviolatestherequirementsofthesocietyfortheproportionofincomeanditscostsandexpenses.Theprincipleofmatchinghastwomeanings:

oneistheratioofcauseandeffect,theincomeandincomeforthecostoftheproportion;twoistheratiooftime,theperiodofincomeandthecostofthesameperiodmatch.

（two）fromtheaspectofoperation

1.themeasurementconfirmationofeducationalcostisuntrue

Foralongtime,theschoolforthepurchaseofassets,equipmentexpendituresareone-timeincludedinthecostofeducationintheyear,however,thepurchaseoffixedassetsisaone-timeinvestment,andtheamountofinvestmentislarge,benefitformanyyears.Ifthepurchaseandconstructionoffixedassetsinthecurrentyearisincludedinthecostofeducation,thenthecostofeducationwillbehigher,whichisnotconducivetoaccuratelycalculatethecostofeducation.

2.thesettingofaccountingitemscannotaccuratelyreflecttheexpensesduringeachaccountingperiod

Atpresent,thepersonnelcost,publiccost,thecostoffixedassetsprojectdividedbyaccountingsubjects,itisdifficulttoconfirmthedirectcostsofeducationcostsandindirectcosts,tocheckthechangeoffixedcostandvariablecosttrend,isnotconducivetotheanalysisofchangesinthecostofeachaccountingperiod,whichisnottherationalallocationoffunds.

3.thecontentofeducationalcostisunreasonable

Educationalexpenditurehasbeenincludedintheprojectthathasnothingtodowithschoolteaching,suchasretireeexpenditure,industriallogisticsservicepersonnelexpenditureandsomeresearchprojects.Forthesakeofaccuracyandaccuracy

Thecomparativeanalysisofthecostofeducation,theretireesshouldnotbeincludedinthecostofeducationaccounting,shouldbechargedbythesocialsecuritydepartment;aftertheimplementationofsocializationofschoollogistics,

Logisticsservicesshouldnotbeincludedinthecostofeducation.

4.,thecostofeducationriskishigh,thecostaccountingismoredifficult

Accordingtothesurvey,manyschoolsinChinahavedifferentdegreesofstudentarrears,arrearsofmillionsofdollarsisnotnews.Somecollegesanduniversitieshaveaccumulatedmorethantenmillionyuan,andareatanaverageannualgrowthrateofabout10%.Amongthem,someschool