教育成本计量探讨

A Discussion on Measuring Educational Cost

教育成本是为使受教育者接受教育所耗费的资源的价值， 教育成本数据是对有关各方都有重要价值的信息， 有必要进行计量。教育成本的计量方法有三类： 统计调查、利用现有会计资料转换计算和成本核算。从计量的主体看，教育成本有社会成本、学校成本和个人成本之分。学校的功能是提供教育服务， 所以学校教育成本就是提供教育服务的成本。只有与提供教育有关的支出才可以计入教育成本， 其他如学生的补贴。

Educational cost is the resource value consumed by the students for their education The educational cost data is valuable information to the participants involved in education and then need to be measured There are three measuring methods of educational cost as follows:using statistical or investigated data,converting the existing school accounting data,and establishing educational cost accounting system In point of the measuring entity,educational cost can be respectively expressed as social cost,school cost and student's private cost The function of school is offering educational service,so school cost is the cost of offering educational service of school Only the expenditure related to offering educational service can be included in educational cost.Other items of expenditure,such as student subsidy and school affiliated units' expenditure and noneducational spending,can not be measured in educational cost