基于信息相關(guān)的兩種教育成本計量及比較研究——以C大學(xué)為例.pdf

1、長沙理工大學(xué)碩士學(xué)位論文基于信息相關(guān)的兩種教育成本計量及比較研究——以C大學(xué)為例姓名：董歡申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：伍海泉20100401ABSTRACTWiththeexpansionofthescaleofthehighereducationandtherisinguniversitytuition，thedemandofanaccuratemeasurementofthecostofthehighereducatio

2、nbecomesmoreurgentThedataofeducationcostsiSvaluableforallpartiesconcerned，itsmeasurementisofgreatsignificanceHoweverthemeasurementofthecostofeducationisnotaneasytaskEspeciallyinthoseproblemsofthedefinition，thecomposition

3、andthemeasurementmethodologiesofthecostofeducation，theoreticalcircleshavenotreachedaconsensusafteryearsofdiscussionsandstudiesTherearealsomanymisunderstandingabouttheconceptionofthecostofeducationinthetheoryandpracticear

4、easWithamixedconceptionabouttheactualcostofthehighereducationandthestandardcostofthehighereducation，theproblemofthetuitionpricingbecomemorecomplicatedintheirresearchoftheeducationcostmeasureCostisamultidimensionalconcept

5、Thedefinitionofcostvaries，dependingontheperspectiveandpurposeoftheauthorIntheuseandthemeasurement，theconceptionofthecostofeducationcanbedividedtotwotypes：oneistheactualCOSt，andthesecondisthestandardcostThereareimportantd

6、ifferencesofthetwotypesofeducationcostsinthemeasurementmethodsandmeasurementapplicationsWiththepurposeofcollegecostmanagementandcostcontrol，themeasurementobjectistheactualeducationcostwhichreflectstheactualexpensesincoll

7、egeButwiththepurposeoftuitionpricingandfinancialprovisionsoftheEducation，themeasurementobjectiSthestandardeducationcostwhichreflectsthenecessaryaveragecostlevelinteaching—studyingactivitiesFromthedecisionmakingusefulness

8、andtherelevanceofinformation，thisthesisfirstlydiscussedthemultiplepurposesofmeasuringthecostofeducation，andeducationcostinformationrelatedtoeducationcostmeasurementrequirementsWiththedifferentcostmeasurementpurposes，wesh

9、ouldusedifferentcostmeasurementmethodsSecondlythisthesisproposedmulti—purposeandmultineedseducationcostsunderthetwokindsofconceptsWiththepurposeofcollegecostmanagementandcostcontrol，themeasurementobjectiStheactualeducati

10、oncostButwiththepurposeoftuitionpricingandfinancialprovisionsoftheEducation，themeasurementobjectisthestandardeducationcostThesiscomparablyanalyzetwomethodsinmeasuringthecostofeducation，basedontheroleofthemaindifferencesw