高等学校预算目标成本管理研究论文.doc

华侨大学专业硕士学位论文  高等学校预算目标成本管理研究  ABSTRACT Currently，the higher education of China is developing rapidly，but with the problems of deficiency of financial input and lack of money. At the same time, because high schools always account with the method of fund allocation，the cost accounting has never been attached importance to. In high schools，the work assessment and budget management always run separately without consider of relation between input and output. All above lead poor resources allocation，waste of money and low efficiency of funds in high schools. The lack of money in high schools is getting ever more acute with the negative effect of development of high schools. Target cost management has been broadly used abroad as an effective method after 1960. It can be used in high schools also. This paper constructs a budget target cost management system of high schools based on the theories of target cost management，education cost and government budget management. Budget target cost management is the theory with budget as target cost and work as target content. With the combination of the realization of work target and resource consumption，this theory can maximize target by means of effective evaluation and encouragement. The target cost management can be realized by establishment ， decomposition ， assessment and encouragement of budget target cost and also by means of gridding methods and target depiction of binary matrix in work and target.  Key words：High school  Budget  Target cost 　 　 　 原创性声明　 　 本人声明兹呈交的学位论文是本人在导师指导下完成的研究成 果。论文写作中不包含其他人已经发表或撰写过的研究内容，如参考 他人或集体的科研成果，均在论文中以明确的方式说明。本人依法享 有和承担由此论文所产生的权利和责任。　 　 学位论文作者签名：　　　　　　　　　　　　　　　日期：　　　　　　　　　　　 　 　 　 　 学位论文版权使用授权声明　 　 本人同意授权华侨大学有权保留并向国家机关或机构送交学 位论文和磁盘，允许学位论文被查阅和借阅。　 　 　 论文作者签名：　　　　　　　　　　　　　指导教师签名：　　　　　　　　　　　　 签　名　日　期：　　　　　　　　　　　　　签　名　日　期：　　　　　　　　　　　　　 　 　 华侨大学专业硕士学位论文  第一章  绪论  　 第１章　　　绪　　　论　 　 １．１．本文研究的背景　 １．１．１．我国高等教育的发展状况　 经济的全球化和知识经济的主导作用，使得全球人力资源的竞争更加激烈。 社会对高等教育的需求越来越大，要求越来越高。高等学校作为培养人才和知识、 技术传播的基地，规