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（On the cost accounting of schooleducation）On the cost accounting of school educationOn the cost accounting of school education -- 2008-12-20 15:11:42[Abstract] this paper describes the basic structure of the education cost of the school, the school emphasizes the necessity of educational cost accounting, and the current situation of our country in the aspects of the analysis, finally puts forward some countermeasures for improvement.First, the basic composition of school education costThe school education cost refers to the materialized labor and the active labor consumed when providing the corresponding educational service needed by a certain kind of education. It can be divided into school direct cost and indirect cost. Among them, the school direct cost includes direct cost of teaching (such as staff basic salary, wage subsidies, wages and other employee benefits, social security fees), direct service for teaching administration costs (such as official fees, service fees, grants, scholarships), teaching equipment operation and maintenance cost of necessary (such as teaching facilities and purchase costs, maintenance costs, utilities, etc.). These costs are directly related to the provision of educational services, and without these schools it is difficult to maintain normal teaching activities.Outside of school indirect costs include direct service for teaching educational administration administrative cost management fees, utilities, public space (such as teaching buildings, teaching facilities, libraries, laboratories, large equipment) and other fixed assets capital cost, purchase cost, depreciation and expenditure to purchase and leasing of durable assets. These costs are indirectly related to the cultivation of students. Without these costs, schools cannot provide efficient teaching services.Two, the necessity of school education cost accountingThe cost of school education is not only an economic concept, but also a social concept, involving the government, schools, families and individuals. It is of great theoretical and practical significance to strengthen the cost accounting of school education.(1) cost accounting is beneficial to optimize the allocation of resourcesFor a long time, China's investment in education is a national education grant unit welfare, education unit does not exist or rarely have their own capital investment, do not assume any investment risk, but there is no significant loss or the threat of bankruptcy. Therefore, they often do not consider how to rational use of educational resources, also need not cost accounting, therefore, cause bloated, more personnel than work available and serious waste of human resources, equipment resources, the school occupied repeated purchase of a low utilization rate, unreasonable allocation and otherundesirable phenomena. In view of this, the school education should carry out cost accounting, accounting methods only break school spending regardless of the cost, correct imputation and control training of qualified personnel in the process of the cost, so that all departments have cost consciousness, truly frugality education, optimize the allocation of resources, improve efficiency in the use of education funds, to further adapt to the school the requirements of the market economy, but also create conditions for other social capital to enter the school.(two) cost accounting is conducive to the determination of reasonable charging standards and government fundingThe current system of school education, school education cost increased year by year, the government's financial support is relatively tight, the proportion of students in the school fee income income increasing, tuition is also increasing year by year. While school education is a quasi public product, government investment should be paid appropriately with students. Policies and measures adopted by the government should first increase investment in education rather than transfer the government's financial burden to students and families. Therefore, the school tuition standards should consider the school education costs and the ability of students and families to pay two factors. The educational fee standard is mainly composed of the cost of education and education of the society needs to decide, so accurate cost accounting, to determine the correct training cost per student fees to determine the reasonable significance.(three) cost accounting is helpful to improve the quality of school education and the efficiency of running schoolsThe shortage of educational funds is a common problem in schools, and an important factor restricting the further development of schools. At present,The sources of funds in our country are mainly six aspects: finance, tax, fee, production, society and foundation. The so-called wealth is financial education appropriation; tax is education tax; tuition is tuition; production is school run industry; society is social donation; foundation is fund. However, the role of financial education appropriation should be weakened, and the proportion of financial appropriation to the total income is decreasing year by year, and the name is also changed from financial allocation to financial subsidy income. This situation forced schools to increase the intensity of self financing. In order to survival and development of the school, forcing the school had to cut costs, cost accounting is imperative. The use of the school education funds and other funds is reasonable, whether the quality of the students who qualified, and determining the cost of school education, provides a comparison standard for school running benefit, thus benefiting from the form of value evaluation of school education benefits, the school set up the investment and cost accounting the concept, strengthening the financial management of the school and the school's financial awareness.Three, the current situation of school education cost accountingOur school current cost accounting has not really been, largely because of the lack of basic data, some data in some schools, but also by the amount of financial allocations in the planned economy period after conversion plus a lot of education cost is not the cost of the project. In addition, some schools have begun to carry out cost accounting, but there are still some problems in the system and operation level.(1) from the institutional levelThis is mainly reflected in the current school financial system and school education cost accounting requirements. For the school the non-profit organization, our country will be incorporated into the administrative institutions of the column, is the implementation of the accounting system in public institutions, according to the cash basis of accounting income without cost accounting in accordance with the requirements of the cost accounting, accrual basis. On the basis of education cost accounting has the following defects: 1. can not really reflect the proportion of investment in education and principle of educational cost, or that can not correctly reflect the school efficiency, resulting in distortion of the financial statements of 2. schools; accounting staff report to the users of accounting information to mislead. Because the data in the report is not obtained according to the principle of matching, it is only a kind of appearance of cash inflow and outflow, which can not really explain the cost of education. The revenue and expenditure accounting data obtained by the cash basis system violates the requirements of the society for the proportion of income and its costs and expenses. The principle of matching has twomeanings: one is the ratio of cause and effect, the income and income for the cost of the proportion; two is the ratio of time, the period of income and the cost of the same period match.(two) from the aspect of operation1. the measurement confirmation of educational cost is untrueFor a long time, the school for the purchase of assets, equipment expenditures are one-time included in the cost of education in the year, however, the purchase of fixed assets is a one-time investment, and the amount of investment is large, benefit for many years. If the purchase and construction of fixed assets in the current year is included in the cost of education, then the cost of education will be higher, which is not conducive to accurately calculate the cost of education.2. the setting of accounting items can not accurately reflect the expenses during each accounting periodAt present, the personnel cost, public cost, the cost of fixed assets project divided by accounting subjects, it is difficult to confirm the direct costs of education costs and indirect costs, to check the change of fixed cost and variable cost trend, is not conducive to the analysis of changes in the cost of each accounting period, which is not the rational allocation of funds.3. the content of educational cost is unreasonableEducational expenditure has been included in the project thathas nothing to do with school teaching, such as retiree expenditure, industrial logistics service personnel expenditure and some research projects. For the sake of accuracy and accuracyThe comparative analysis of the cost of education, the retirees should not be included in the cost of education accounting, should be charged by the social security department; after the implementation of socialization of school logistics,Logistics services should not be included in the cost of education.4., the cost of education risk is high, the cost accounting is more difficultAccording to the survey, many schools in China have different degrees of student arrears, arrears of millions of dollars is not news. Some colleges and universities have accumulated more than ten million yuan, and are at an average annual growth rate of about 10%. Among them, some schools and other provinces students (the vast majority are also from the social and less developed areas) accounted for only about 7% of the school students, arrears as high as 25%. In today's credit system is not perfect, student arrears will make our school education costs continue to rise, the risk increases, but also causes the difficulty of school education cost accounting and accounting uncertainty.Four, improve the school education cost accounting recommendations(1) establishing an educational cost accounting systemThrough the establishment of cost accounting system, the implementation of cost object, subdivision project cost, using the horizontal comparison and vertical comparison, the plan and the actual comparison method of comparative analysis, we can find out the cost of education management, optimizing allocation of educational resources, improve the standard range of expenditure, expenditure structure, strict expenditure budget management, so as to reduce the cost of education improve the efficiency.(two) establish cost budget management systemThe cost budget management system includes the forecast cost development trend, the determination of the target cost, the preparation of cost budget, etc.. Target cost is the basis of cost control, and also the goal of cost management. Determine the target cost, is an important aspect of prior control to the cost of implementation of target cost control, target cost is mainly to calculate the differences in the process of actual execution and analysis and feedback, to the responsible units independent management and self control, to complete the goal of cost management in the school.(three) establish cost performance evaluation systemThe target cost of decomposition, so that all members define their respective responsibilities, rights and benefits, the assessment of controllable cost responsibility within thescope of responsibility, responsibility and draw properly evaluate and reward their performance, to analyze the impact of cost factors, mining the potential to reduce cost, encourage employees to take the initiative and consciously control the cost.(four) define the scope of cost accountingThat is to say, what are the educational costs in educational expenditure, which cannot be included in the cost of education?. Johnston's school education cost constitutes a broad educational cost, which is the cost of education in the sense of economics, and can not be used as the actual cost of education. The actual cost of education should be the direct and indirect costs that have actually occurred and are related to students' acquisition of knowledge, skills, and ability to improve. The author believes that the opportunity cost, research spending, personal spending and student training cost and related expenses such as factories, expenditure, logistics department after the implementation of social expenditure, staff residential commercialization expenditure, retirees living subsidies are not included in the actual expenditure of the cost of education.(five) the accounting method of making school accounting with accrual basisAt present, the school adopts the accounting method based on cash basis, which can not completely collect the cost of education to carry out accurate cost accounting. Accrual basis is the basis of accounting, which can avoid large amount ofcapital construction expenditure into education cost at one time, so as to correctly reflect the educational cost of each period according to the benefit period. From the current situation, in recent years because of enrollment led to the school building into a peak, according to the current accounting system, these infrastructure spending is a one-time cost, it will definitely cause surge in recent years, education costs, one of the important reasons for this may be the cost of school education disparity (whose construction large scale, whose cost is high). In fact, this is not consistent with the accrual principle requirements, but also unreasonable. Therefore, the substitution of accrual basis with accrual basis is the precondition of educational cost accounting.。