近年来，国家高度重视教育事业发展，不断提高高等教育普及水平，努力实 现高等教育大众化，高校普遍存在扩张现象，招生数量不断增加，新校区建设规 模不断扩大，但各高校学费收入的有限增长，远不足弥补物价水平提高等方面带 来的经济压力。随着高校教育改革的不断深入，国际交流合作的不断加强，不仅 丰富了国内教育资源，也带来了市场化、经营化、竞争化的教育行业新兴理念， 进一步加剧了国内教育行业竞争，激发了高等教育办学活力。以此为背景，高校 不仅要思考如何提高教育质量、培养高素质人才，还要思考如何有效控制成本， 提高资源使用效率，解决日益增加的资金压力，实现高校内涵式发展，激发办学 活力和竞争力，是摆在高校面前难题。 本文围绕作业成本法在高校教育成本核算中应用的问题。通过实施成本核算， 政府主管部门能够考核生均投入产出，科学制定学生缴费标准，进而优化教育资 源配置。高校通过开展教育成本核算，通过对学生教育培养过程中的各项费用开 支进行分析，准确计算各类生均培养成本情况，了解各项成本项目的变化趋势， 有助于高校进一步降低办学成本、提高管理水平、最大限度的发挥教育资金使用 效率。本文首先系统梳理了国内外相关研究文献，界定了作业成本法、高校教育 成本及其核算等相关概念，然后，深入分析 AM 高校教育成本核算存在的主要问题， 论证了作业成本法在高校教育成本核算应用的必要性和可行性。在此基础上，探 讨了应用作业成本法应当遵循的原则和实施要点，并分析了 AM 高校应用作业成本 法可能面临的障碍，提出了消除障碍的对策建议，以保障作业成本法顺利实施。 最后，对全文进行了总结，对进一步研究提出展望。 研究表明，作业成本法应用于高等教育是可行，高校通过应用作业成本法能 够更加准确的分配间接费用，反映成本归集分配过程，有利于加强成本管控，优 化教育资源配置，提高经费使用效率。 关键词：高等教育；成本核算；作业成本法作业成本法在 AM 高校教育成本核算应用的研究 I ABSTRACT In recent years, the state has emphasized great importance of the development of education, constantly improved the level of popularization of higher education, and striven to achieve the popularization of higher education. There is a general expansion in colleges and universities, increase in students’ enrollment and expansion of construction scale of new campuses. But with the limited growth of tuition income, it is far from enough to make up for the economic pressure brought by the increase in price levels. With the continuous deepening of higher education reform and the continuous strengthening of international exchanges and cooperation, it not only enriches domestic educational resources, but also brings a new concept of market-oriented, operational and competitive education industry, which further intensifies competition in domestic education industry and stimulates the vitality of higher education. With this background, colleges and universities should not only think about how to improve the quality of education and cultivate high-quality talents, but also how to effectively control costs, improve the efficiency of resource use, solve the increasing pressure on funds, realize the connotative development of colleges and universities, and stimulate the vitality and competition of running schools, problems faced by the colleges and universities. This paper focuses on the application of activity-based costing in the cost accounting of college education. Through the implementation of cost accounting, the government departments can assess the average input and output of students, scientifically formulate student tuition standards, and then optimize the allocation of educational resources. By carrying out education cost accounting, analyzing the various expenses in the process of student education , colleges and universities accurately calculate the average educational costs of various students, and understand the changing trends of various cost items, which helps colleges and universities further reduce the cost of running schools, improve the management level and maximize the efficiency of using education funds. Firstly, it systematically sorts out relevant research literature at home and abroad, defines related concepts such as activity-based costing method, college education cost and its accounting, and then deeply analyzes the main problems of AM university education cost accounting and demonstrate the necessity and feasibility of application of activity-based costing in college education cost . On thisABSTRACT II basis, it discusses the principles and key points of implementation that should be followed in applying the activity-based costing, and analyzes the difficulties that AM university may face in applying the method, and proposes countermeasures to resolve the difficulties, to ensure the smooth implementation of the activity-based costing. Finally, it summarizes the whole paper and prospects for further research. Research shows that it is feasible to apply the activity-based costing to higher education, and colleges and universities can allocate indirect expenses more accurately by applying the activity-based costing, reflecting the process of cost collection and distribution, which is conducive to strengthening cost management and control, optimizing the allocation of educational resources, and improving the efficiency of fund utilization. KEYWORDS: Higher education;cost accounting;activity-based costing作业成本法在 AM 高校教育成本核算应用的研究 1 目 录 第一章 绪论 ............................................................................................1 第一节 选题背景与研究意义..................................................................................... 1 一、选题背景........................................................................................................... 1 二、研究意义........................................................................................................... 2 第二节 研究现状......................................................................................................... 2 一、国内研究现状................................................................................................... 2 二、国外研究现状................................................................................................... 4 三、研究现状评述................................................................................................... 6 第三节 研究思路、方法和框架内容......................................................................... 6 一、研究思路........................................................................................................... 6 二、研究方法........................................................................................................... 7 三、本文的框架内容............................................................................................... 7 第二章 作业成本法和高校教育成本核算..........................................10 第一节 作业成本法................................................................................................... 10 一、作业成本法的含义......................................................................................... 10 二、作业成本法的特点..........................................................................................11 第二节 高校教育成本............................................................................................... 12 一、高校教育成本的含义..................................................................................... 12 二、高校教育成本的特点..................................................................................... 12 第三节 高校教育成本核算....................................................................................... 13 一、高校教育成本核算的含义............................................................................. 13 二、高校教育成本核算的对象和内容................................................................. 13 三、高校教育成本核算的前提、要求和方法..................................................... 14 第三章 AM 高校教育成本核算引入作业成本法的必要性和可行性19 第一节 AM 高校简介............................................................................................... 19 第二节 AM 高校教育成本核算现状...........................................