宏观视角下高校教育成本信息研究

Research on the Cost Information of Higher Education from the Macro Perspective

高校成本核算是高校管理的一个重要环节。鉴于此,从宏观角度研究高校,在此基础上理清信息使用者对成本信息的需求尤为重要。本文借鉴图尔敏类比论证图式,结合高校的整体架构、利益相关者对高校进行类比,以反映我国高校的宏观运行体系。针对利益相关者中的特殊群体即学生的利益需求进行具体分析,最终确定利于学生得到有效信息的成本项目类别。

Cost accounting is an important part of university management.In view of this,it is particularly important to study universities from a macro perspective and clarify the needs of information users for cost information on this basis.In this paper,we draw lessons from Toulmin's analogy demonstration schema,combined with the overall structure of colleges and universities and stakeholders to make an analogy to colleges and universities,so as to reflect the macro operation system of colleges and universities in China.In view of the special group of stakeholders,that is,students'interest needs,this paper makes a specific analysis,and finally determines the cost project category which is beneficial for students to get effective information.