高校办学成本控制原则及其途径

The Principle and the Ways of Universities' School-Running Cost Control

依据高校办学成本控制的内涵和原则,我国高校办学成本控制必须坚持重质量原则、全面性原则、双效益原则、合理性原则和例外管理原则。当前,影响我国高校办学成本控制的外部因素:一是国家管理部门未就成本控制做出相应的政策规定;二是对办学成本的使用和控制缺乏有利的监督体系。内部因素则是三个方面:其一管理者办学成本控制意识淡薄;其二尚未建立系统的成本控制理念;其三财务部门未充分发挥成本控制效能。要发挥高校外部对办学成本的监管作用就必须加强高校内部成本控制的主体作用,积极探索控制高校办学成本的途径。

According to the connotation and the principle of universities＇ school-running cost control,the quality principle,the comprehensiveness principle,the double benefit principle,the rationality principle,and the exceptional management principle should be adhered to in the process of the cost control.The external factors affecting the control are lack of provisions for the cost control on the part of the state administration and lack of an effective system for supervising the use and the control of financial resources.And the external factors are low awareness of school-running cost control on the part of the school administration,lack of a systematic idea of cost control,and failure in exercising the cost-controlling function on the part of the financial department.To exercise external supervision of the school-running cost,the internal control of the cost should be strengthened and the ways to control the cost should be further explored.