英国高等教育财政问责成本透明核算.pdfVIP

在豆舷育俗锹 2013 年第 11 卷第6 期 Fudan Education Forum 2013. Vo 1.1 1,NO.6 ·域外· 英国高等教育财政问责:成本透明核算 高耀丽 (上海财经大学高等教育研究所，上海 200433) 摘要:财政透明度是现代公共管理的必然要求财政信息公开是财政透明度的本质规定和重要内容。成 本透明核算使英国高校的财务透明度大大提高，成为英国高等教育财政问责的重要路径。成本透明核算体 系具备如下四个特征:其一，以作业成本法为基础，使高技成本核算对象更加明确;其二，通过选取合理的成 本动因，使间接成本的分配更加科学;其三，通过成本调整计算，能够更全面地反映各类活动的成本;其四， 间接成本率的计算为项目资助方补偿高校的间接成本提供了合理依据，最终推进高校的可持续发展。 关键词:英国;高等教育;财政问责;成本透明核算 中图分类号:G649.561 文献标识码:A 文章编号:1672-0059(2013)06-0071-05 Financial Accountability of Higher Education in UK: The Transparent Approach to Costing GAO Yao-li (Higher Education Institute , Shanghai University 0/ Finance and Economics , Shanghαi 200433, China) Abstract: Financial transparency is the necessary requirement of modem public administration, whose nature and important content is the disclosure of financial information. The Transparent Approach to CostingσRAC) has greatly improved the financial transparency of higher education institutions ,thereby becoming an important method of financial accountability of higher education in UK. TRAC has four features: Firstly, it is based on Activity Based Costing and makes the costing ohject of higher education instÌtutions clearer. Secondly, Ìt makes the distribution of indirect cost more scientific by choosing reasonahle cost driver. Thirdly, it can reflect the cost of activities more comprehensively by cost adjustment calculation. Last but not least, it provides the reasonable hasis for project sponsor to compensate the indirect cost of higher education institutions by calculating the charge-out rates ,which promotes eventually the sustainable development of higher education institutions. Key words: UK; Higher Education; Financial Accountability; The Transparent Approach to Costing 自 20 世纪 80 年代