高校教育成本核算与控制策略
摘要
随着高等教育的普及和资源投入的增加，高校教育成本核算与控制成为提升办学效率和质量的关键议题。本研究旨在探讨高校教育成本核算体系的构建及其优化策略，并提出科学的成本控制方法。通过文献分析、案例研究和实证调查相结合的方式，本文系统梳理了国内外高校在教育成本管理中的实践经验，同时结合我国高校的具体情境，提出了基于全生命周期成本管理理念的核算框架。研究表明，当前高校教育成本核算存在标准不统一、数据采集困难以及成本分摊机制不完善等问题，这些问题直接影响了成本控制的效果。为此，本文创新性地引入了活动基础成本法（ABC），以细化成本核算单元并增强成本分配的合理性。此外，研究还强调了信息化技术在成本监控中的重要作用，建议通过大数据和人工智能技术实现动态成本分析与预警。最终结论表明，建立规范化的教育成本核算体系不仅有助于明确教育资源的使用效率，还能为高校的战略决策提供可靠依据。
With the popularization of higher education and increased resource investment, the calculation and control of educational costs in universities have become critical issues for improving operational efficiency and quality. This study aims to explore the construction and optimization strategies of an educational cost accounting system in universities, proposing scientific methods for cost control. By integrating literature analysis, case studies, and empirical investigations, this paper systematically reviews the practical experiences of domestic and international universities in educational cost management while tailoring these insights to the specific context of Chinese universities. A lifecycle cost management-based accounting fr amework is proposed to address existing challenges. The research reveals that current educational cost accounting in universities faces issues such as non-uniform standards, difficulties in data collection, and incomplete cost allocation mechanisms, which directly impact the effectiveness of cost control. To address these problems, this study innovatively introduces Activity-Based Costing (ABC) to refine cost accounting units and enhance the rationality of cost allocation. Additionally, the importance of information technology in cost monitoring is emphasized, recommending the use of big data and artificial intelligence technologies for dynamic cost analysis and early warning systems. The conclusion indicates that establishing a standardized educational cost accounting system not only helps clarify the efficiency of resource utilization but also provides reliable support for strategic decision-making in universities.
Keywords：Higher Education Cost; Total Life Cycle Cost Management; Activity-Based Costing
目 录
摘要 I
Abstract II
一、绪论 1
(一) 高校教育成本核算的研究背景与意义 1
(二) 国内外研究现状分析 1
(三) 本文研究方法与技术路线 2
二、高校教育成本核算体系构建 2
(一) 教育成本核算的基本概念与范围界定 2
(二) 核算体系的设计原则与框架构建 3
(三) 数据收集与核算方法的选择 3
三、高校教育成本控制的关键因素分析 4
(一) 成本控制的影响因素识别 4
(二) 关键成本构成及其优化路径 4
(三) 控制策略的理论基础与实践需求 5
四、高校教育成本核算与控制的实施路径 5
(一) 制度保障与政策支持 6
(二) 技术手段的应用与创新 6
(三) 实施效果评估与反馈机制 7
结 论 8
参考文献 9
摘要
随着高等教育的普及和资源投入的增加，高校教育成本核算与控制成为提升办学效率和质量的关键议题。本研究旨在探讨高校教育成本核算体系的构建及其优化策略，并提出科学的成本控制方法。通过文献分析、案例研究和实证调查相结合的方式，本文系统梳理了国内外高校在教育成本管理中的实践经验，同时结合我国高校的具体情境，提出了基于全生命周期成本管理理念的核算框架。研究表明，当前高校教育成本核算存在标准不统一、数据采集困难以及成本分摊机制不完善等问题，这些问题直接影响了成本控制的效果。为此，本文创新性地引入了活动基础成本法（ABC），以细化成本核算单元并增强成本分配的合理性。此外，研究还强调了信息化技术在成本监控中的重要作用，建议通过大数据和人工智能技术实现动态成本分析与预警。最终结论表明，建立规范化的教育成本核算体系不仅有助于明确教育资源的使用效率，还能为高校的战略决策提供可靠依据。
关键词：高校教育成本；全生命周期成本管理；活动基础成本法
With the popularization of higher education and increased resource investment, the calculation and control of educational costs in universities have become critical issues for improving operational efficiency and quality. This study aims to explore the construction and optimization strategies of an educational cost accounting system in universities, proposing scientific methods for cost control. By integrating literature analysis, case studies, and empirical investigations, this paper systematically reviews the practical experiences of domestic and international universities in educational cost management while tailoring these insights to the specific context of Chinese universities. A lifecycle cost management-based accounting fr amework is proposed to address existing challenges. The research reveals that current educational cost accounting in universities faces issues such as non-uniform standards, difficulties in data collection, and incomplete cost allocation mechanisms, which directly impact the effectiveness of cost control. To address these problems, this study innovatively introduces Activity-Based Costing (ABC) to refine cost accounting units and enhance the rationality of cost allocation. Additionally, the importance of information technology in cost monitoring is emphasized, recommending the use of big data and artificial intelligence technologies for dynamic cost analysis and early warning systems. The conclusion indicates that establishing a standardized educational cost accounting system not only helps clarify the efficiency of resource utilization but also provides reliable support for strategic decision-making in universities.
Keywords：Higher Education Cost; Total Life Cycle Cost Management; Activity-Based Costing
目 录
摘要 I
Abstract II
一、绪论 1
(一) 高校教育成本核算的研究背景与意义 1
(二) 国内外研究现状分析 1
(三) 本文研究方法与技术路线 2
二、高校教育成本核算体系构建 2
(一) 教育成本核算的基本概念与范围界定 2
(二) 核算体系的设计原则与框架构建 3
(三) 数据收集与核算方法的选择 3
三、高校教育成本控制的关键因素分析 4
(一) 成本控制的影响因素识别 4
(二) 关键成本构成及其优化路径 4
(三) 控制策略的理论基础与实践需求 5
四、高校教育成本核算与控制的实施路径 5
(一) 制度保障与政策支持 6
(二) 技术手段的应用与创新 6
(三) 实施效果评估与反馈机制 7
结 论 8
参考文献 9
