我国高校体育教育成本构成项目及影响因素

The Items of Cost of Physical Education in China's Colleges and Universities and the Influential Factors

高校体育教育成本有教学支出、科研支出、社会服务支出、学生事务支出、公务支出、固定资产折旧和修缮支出等;影响因素有国家经济发展的大形势及学校办学规模、办学目标、制度管理水平和效率等。应加强高校行政管理研究,提高行政管理效率,及时披露信息,满足社会各界和普通百姓了解评价体育教育教学质量、体育设施基本建设和条件、体育教育成本的需要。高校体育教育成本构成项目应尽可能和现行的会计制度相适应;重新测算标准生均培养成本,作为生均综合定额设置的基本依据;采取多因素拨款,引入除学生人数以外的其他因素。

Costs of physical education include the expenditures on teaching, scientific research, social service, students routine, public affairs, the depreciation and repair of the fixed assets. And the influential factors of that include the macroscopic situations of the national economic development, the scale of running the college, the educational goals, the management skills and efficiency. We should, first, strengthen research on the administration management of colleges and university and improve the efficiency of administration management; second, we should do a better job in information disclosure, and meet social requirement on the evaluation and understanding of the physical education quality, infrastructure and cost; third, we should make the cost structure of physical education in colleges and universities to comply with the current accounting system as possible as we can; and fourth, we should remeasure the standard educational cost per student and introduce factors other than the amount of student.