在教育改革不断向纵深推进的过程中，培养全面技能型操作人才已经成为高 职学校教学首要目标。由于高职学校建校时间相对较短，人员结构不合理以及自 身办学处于一个不断探索、完善阶段，与管理能力强、理念先、水平高的本科高 等院校相比，高职学校在教学经验、管理水平、管理能力显得十分薄弱。同时， 由于高职学校的成本一直受到国家财政在扶持，学校自身并不十分注重教育开 支，对教育成本轻于管理。造成教育资金使用效率不高、教育资源的配置不够合 理。目前在高职学校生均成本的核算中，存在着将大量并不属于学生培养所耗用 的支出也纳入到培养成本中，或者简单的根据各专业人数加权平均成本法，导致 高职学校生均成本虚高，数据失真。 本文选取T高职学校作为案例研究，主要从教育成本管理的概念出发，以成 本管理相关理论为指导，以高职学校在教育成本管理中的构成与特点、目标与思 路、成本的一般原则、具体内容和方法几方面的具体描述为研究做铺垫。通过对 T高职学校财务制度、实施细则、日常审批流程、方法、财务分析以及该校教育 成本管理情况进一步分析，发现T高职学校预算编制过于简单、日常费用审批流 程不够完善、教育成本核算方式不够准确及教育监督考核机制不规范等；针对T 高职学校在管理中存在的一些问题，笔者结合所学的相关知识，对T高职学校在 成本管理中提出全面优化预算管理、完善日常费用管理、引进作业成本法对教育 成本进行梳理、规范考核监督激励机制的改进方案。同时，为了保障改进方案的 顺利实施，对T高职学校提出了加强预算刚性执行力、优化财务实施细则的落实、 建立健全教育成本核算及如何加强考核监督机制建设的强力措施。 关键词：高职学校，教育成本，成本管理 II ABSTRACT Intheprocessofdeepeningtheeducationreform,ithasbecomethe primarygoalofhighervocationalschooltocultivateall-roundskilledoperators. Duetotherelativelyshorttimefortheestablishmentofhighervocational schools,theunreasonablepersonnelstructureandthecontinuousexploration andimprovementoftheirownschools,comparedwiththeundergraduatecolleg eswithstrongmanagementability,conceptfirstandhighlevel,highervocatio nalschoolsareveryweakinteachingexperience,managementlevelandmana gementability.Atthesametime,becausethecostofhighervocationalschools hasbeensupportedbythestatefinance,theschoolitselfdoesnotpaymuch attentiontoeducationexpenditure,andthecostofeducationislessthanthem anagement,resultingintheinefficientuseofeducationfundsandtheunreason ableallocationofeducationresources.Atpresent,intheaccountingoftheavera gecostofstudentsinhighervocationalschools,therearealargenumberof expendituresthatdonotbelongtothestudents'trainingcosts,orsimplybased ontheweightedaveragecostmethodofthenumberofstudentsineachmajor, whichleadstothevirtualhighaveragecostofstudentsinhighervocationals choolsandthedatadistortion. Thispaperselectsthighervocationalschoolasacasestudy,mainlystarti ngfromtheconceptofeducationcostmanagement,guidedbytherelevantthe oriesofcostmanagement,andbasedonthespecificdescriptionofthecompos itionandcharacteristics,objectivesandideas,generalprinciples,specificconten tsandmethodsofcostmanagementinhighervocationalschools.Throughfurth eranalysisofthefinancialsystem,implementationrules,dailyapprovalprocess, methods,financialanalysisandtheschool'seducationcostmanagementofT highervocationalschool,itisfoundthatthebudgetpreparationofThigher vocationalschoolistoosimple,thedailyexpenseapprovalprocessisnot perfect,theeducationcostaccountingmethodisnotaccurateandtheeducation supervisionandassessmentmechanismisnotstandardized;Inviewofsome problemsexistinginthemanagementofThighervocationalschool,theauthor combinestherelevantknowledgelearned,andputsforwardtheimprovement schemeofcomprehensivelyoptimizingbudgetmanagement,improvingdaily expensemanagement,introducingactivity-basedcostingtosortouttheeducatio ncost,andstandardizingtheexamination,supervisionandincentivemechanism inthecostmanagementofthighervocationalschool.Atthesametime,inord ertoensurethesmoothimplementationoftheimprovementprogram,thispaper putsforwardsomepowerfulmeasurestostrengthenthebudgetrigidexecution, optimizetheimplementationoffinancialimplementationrules,establishan improvetheeducationcostaccountingandhowtostrengthentheconstruction ofassessmentandsupervisionmechanism. Keywords:Highervocationalschool,Educationcost,Costmanagement 1 目录 摘要.............................................................................................................................I ABSTRACT.......................................................................................................................II 第1章绪论..................................................................................................................2 1.1研究背景及意义..............................................................................................1 1.1.1研究背景...............................................................................................1 1.1.2研究意义...............................................................................................1 1.2文献综述..........................................................................................................2 1.2.1教育成本研究综述...............................................................................2 1.2.2教育成本管理研究综述.......................................................................3 1.2.3文献评述...............................................................................................4 1.3研究思路与结构..............................................................................................4 1.3.1研究思路...............................................................................................4 1.3.2论文结构...............................................................................................5 1.4研究方法与创新之处......................................................................................6 第2章教育成本管理概述..........................................................................................7 2.1教育成本相关概念..........................................................................................7 2.1.1教育成本定义.......................................................................................7 2.1.2高职学校教育成本构成.......................................................................7 2.2教育成本管理相关概念..................................................................................7 2.2.1教育成本管理及主要模式...................................................................7 2.2.2教育成本管理的意义...........................................................................8 2.2.3教育成本管理的内容...........................................................................8 2.3作业成本法相关概念.....................................................................................9 2.3.1作业成本法的概念...............................................................................9 2.3.2作业成本法的核算原理.....................................................................10 2.3.3作业成本法核算的基本流程.............................................................10 第3章高职学校教育成本管理................................................................................11 3.1高职学校教育成本的构成与特点................................................................11 3.2高职学校教育成本管理的目标与思路........................................................12 3.3高职学校教育成本管理的一般原则............................................................13 3.4高职学校教育成本管理的具体内容............................................................13 3.5高职学校成本管理的方法............................................................................14 第4章T高职学校教育成本管理案例分析..............................................................16 4.1T高职学校基本概况......................................................................................16 4.1.1T高职学校简介...................................................................................16 4.1.2T高职学校财务状况简述...................................................................17 4.1.3T高职学校日常费用审批流程简述...................................................20 4.2T高职学校的教育成本管理现状..........................