我国高等教育经费投入的成本管控问题研究

Research on Cost Control of China's Higher Education Funding

合理的高等教育经费投入模式必须同时辅以有效的成本管控手段,基于高校层面借鉴作业成本法的成本管控理念构建成本管控理论模型,在强调根据作业与成本动因来实施成本管控的基础上,应当通过加强政府监管并引入社会中介评估与审计、突出绩效与质量导向并实施科学问责机制、鼓励高校层面推广应用作业成本管控模型、构建有效高校内部控制体系、充分利用大数据新兴技术以及拓展筹资渠道以补促控等来构建政府监管(宏观)与高校内部管控(微观)相结合的"双重管控"模式,从而强化我国高等教育经费投入的成本管控、提升资源利用效率,避免有限高等教育资源的浪费与流失。

A reasonable funding model of higher education should be supplemented by effective cost control measures, therefore, a cost control theory model through reference of ABC concept is attempted to build on the basis of emphasizing the implementation of cost control according to the operation and cost drivers. In order to strengthen the cost control of China＇s higher education funding, improve the efficiency of resource utilization, and help avoid waste and loss of limited resources of higher education, we should build a ＂dual control＂ mode which combines governmental supervision （macro-control） with the internal control system inside universities （micro-control）, strengthen governmental supervision and introduce social intermediary assessment and audit, highlight the performance and quality orientation and implement the scientific accountability mechanism, encourage the application of ABC, build the internal control system in universities, take full advantage of Big Data technology, and expand the sources of funding, and so on.