论高等教育成本会计核算的原则

章从我国的事业单位会计准则的概念框架出发，遵循高等教育人才培养活动的规律，具体分析了高等教育成本会计核算的三个方面的七个原则，同时指出在事业单位会计准则下要进行高校人才培养成本的会计核算，必须突破现有事业单位会计准则的框架，特别是在会计要素确认与计量方面，在“权责发生制”和“区分成本性支出与资本性支出”两个原则上要更多地体现高等教育成本会计核算的特殊要求。     

事业单位登记管理档案的产生与利用价值

事业单位登记管理档案是为了加强对事业单位的登记管理和其他管理服务，为事业单位服务，为社会公众服务。     

基于专业大类的高职院校教育成本核算分析与实践——以S高职院校为例

《政府会计制度》《事业单位成本核算基本体指引》《事业单位成本核算具体指引——高等学校》等制度政策的出台,明确了高校的成本核算实施的配套制度、费用归集与分摊的操作细则。但在实务中,学校开展成本核算还存在很多问题亟待解决,成本核算系统的搭建和准备工作进展缓慢。以S院校为例,通过实地调研,收集有关S院校成本核算所需要的相关数据,综合S院校当前的实际核算情况,对S院校教育成本核算体系构建进行实践探索,对《事业单位成本核算基本指引》进行实践应用,并对成本核算结果进行分析,指出S院校在成本核算工作中存在的问题并提出对策建议,以期为高校开展成本核算实务工作提供借鉴。     

科研事业单位项目核算之浅见

随着科技体制改革的进一步深化,科研事业单位实行项目核算十分必要,这对政府主管部门加强监管和单位内部加强项目管理,提高科研项目资金的使用效益具有重要的现实意义。本文从科研事业单位科技项目成本核算管理的现状、科研项目成本核算的内容及实行科研项目成本核算应采取的措施三方面进行阐述。     

浅谈医院会计核算与成本核算的一体化

医院现行的会计核算方法,已远远滞后于事业单位体制改革的步伐。为适应当下发展的需要,医院应将会计核算和成本核算数据进行有效统一,实现一体化。     

加强财务管理 提高高校投资办学效益

《高等学校财务制度》的试行,标志高校的财务管理进入与国际会计惯例接轨的轨道．改变了传统的财务管理模式,赋予财务管理以新的内涵。作为事业单位的高等学校,应站在改革的前沿,构筑新的财务管理模式,以外延型理财方式转向内涵型理财方式,立足于为２１世纪的市场经济服务。在当前教育事业经费供求矛盾十分突出的形势下,如何使有限的财力发挥更大作用,加强财务管理工作已成为一个不可忽视的现实问题。江泽民总书记在党的十五大报告中要求：“优化教育结构,加快高等教育管理体制改革步伐,合理配置教育资源,提高教学质量和办学效益…     

浅议新形势下如何加强事业单位档案工作

事业单位的档案工作是事业单位深化改革，服务于社会的重要工作之一。新世纪，新形势对事业单位的档案工作提出了更新，更高的要求。要想使事业单位的档案工作迈开新的步子，上一个新的台阶，必须解放思想，转变观念，加大改革力度，文章从加强思想，科技、法制、服务、队伍等五个方面的建设，回答了这一问题。     

论医院的三层次阶梯分摊法全成本核算

按照三层次分摊原则，将医院的行政后勤管理成本、医疗辅助服务成本和医疗技术服务成本分摊到医疗临床科室的医院全成本核算当中，进而对职工数分摊法、工作量分摊法和营业额分摊法的优点和弊端进行了分析。     

监督管理类事业单位的定位分析

监督管理类事业单位的改革问题关系到国家利益和社会公共利益。该文从市场定位理论方面对我国监督管理类事业单位目前的市场状况进行了分析，并就监督管理类事业单位的市场定位及服务定位作出了进一步的论述。     

试论医院成本管理

随着我国市场经济和卫生事业改革的深入发展,加强成本管理在事业单位显得十分重要.医院加强成本核算与管理是提高医院经济效益、为正确决策提供依据、提供优质服务、合理利用资源、建立健全经济责任制的重要保证.并建议通过采取认真处理相关方面的关系,做细做实科室成本核算,加强流动资产管理,实行网络化管理,推行后勤改革等措施来有效实现医院成本管理.     

广东省高职院校实训基地建设现状、问题及改革措施

广东省作为全国重点职业教育大省,在实训基地建设方面取得较快发展,政府加大对各类实训基地建设投入力度。同时高职院校为加快实训基地的建设步伐,开始寻求多元化发展模式,并取得一定成效。高职实训基地建设在未来十年应加大投入建设项目资源共享力度,充分认识高职院校实训基地建设水平存在一定差距,以学科特点为导向平衡校内与校外实训基地建设,加大基层教师校外实训基地建设的激励力度。     

论学习中心的规范建设

网络教育学院校外学习中心的规范建设,是网络教育发展过程中必须解决的重要同题。校外学习中心是网络教育管理系统的一个有机组成部分,是网络教育学院在校外的一个基础设施。因此。健全学习中心的组织机构,是提高网络教育学院管理效率,提供学生学习支持的组织基础;规范“管理过程八道关”。是完善学习中心自身建设。提高网络远程教育质量的基本策略;强化学习中心的管理服务功能,是促进网络远程教育持续健康发展的重要手段。我们要因地制宜,加大力度,从不同方面不同角度去积极探索,搞好学习中心的规范建设。     

试信纸高校人事管理工作者的素质

高校人事管理工作是高校行政管理的重要组成部分。新形势对当前高校人事管理工作的素质提出了更高的要求。必须加强人事管理工作队伍建设，大力提高其素质，更好地为高校人事管理工作服务。     

Impact evaluation from quality assurance agencies’ perspectives: methodological approaches,experiences and expectations

Starting from the main objective of external quality assurance (EQA) procedures to assure and improve the quality of higher education institutions and its provisions, the paper examines expected impacts of EQA procedures on institutions from the perspectives of three European quality assurance agencies. First, the paper examines the expected impacts of different standard parts of a typical peer review procedure on higher education institutions and assesses when a procedure is most likely to have an effect on the institution. The second part presents the current practices of the three EQA agencies, AQU Catalunya (Spain), Evaluationsagentur Baden-Württemberg (evalag) (Germany) and the Finnish Education Evaluation Centre (Finland) on assessing the impact of their EQA procedures.     

高职院校教师专业能力标准调查问卷分析

构建高职院校教师专业能力标准是当前加强师资队伍建设的一项重要工作。对高职院校教师专业能力标准进行了调查问卷分析,具体从调查问卷设计、调查问卷分析以及构建高职院校教师专业能力标准的建议等三个方面进行了阐述,旨在了解高职教师对构建专业能力标准的所思所想,以促进此项工作的开展。     

Assessment of Teacher Trainees

Deciding whether a teacher trainee is ready to become an effective member of the teaching profession is an expected responsibility of any teacher training institution. In many cases, more is expected. Discrimination is required toward teacher trainees in deciding who is able, who is adequate, or better or best. These expectations have necessitated institutions formulating and improving a number of methods for making such decisions. As part of the commemoration of the 10th Anniversary of the Institute of Education, this paper is being presented as a focus on the assessment of teacher trainees for accreditation in becoming part of the task force of teachers in Singapore.     

普通高校体育课"学导式"教学法初探

学导式教学法是由自学--解疑--精讲--演练四个环节构成的一个有机的统一体.学导式教学法,着眼于教与学的关系,注重培养学生自学、自练的能力,以促使学生形成优良的智能结构为中心目标,在高校公共体育教学中发挥着极其重要的作用.     

Evaluation of adjunct faculty in higher education institutions

The role that part‐time faculty play in higher education is changing. No longer are part‐time faculty used on an occasional basis at a few institutions. These individuals now play a critical part in the delivery of higher education to students. This study was developed to answer questions regarding how the performance of adjunct faculty is evaluated. The researcher gathered data on what sources of information were used to evaluate adjunct faculty, and how this information was used by various administrators during evaluation and reappointment decisions. The underlying goal was to develop a better understanding of current evaluation practices so that higher education administrators can ensure that quality learning opportunities are available in the classroom.     

The labour market effects of Alma Mater: Evidence from Italy

We use data from a nationally representative survey of Italian graduates to study whether Alma Mater matters for employment and earnings 3 years after graduation. We find that the attended college matters, and that there are important college-related differences, both among and within regions of the country. These differences, however, do not persist over time and are not large enough to trigger substantial mobility flows from poorly performing to better performing institutions. We also find evidence that going to a private university pays off at least in the early part of a career. Only part of this gain can be explained by the fact that private universities have lower pupil–teacher ratios than public institutions.     

CONFINTEA VI follow-up and the role of university lifelong learning: Some issues for European higher education

The Belém Framework for Action underlines, among many other issues, that quality in adult learning and education must be holistic and multidimensional both as a concept and in practice, using various tools such as partnerships with higher education institutions. Bridging adult and higher education is difficult, but the lifelong learning paradigm may help European universities to meet the challenge. This paper argues that European higher education institutions should, on the one hand, educate adults to qualify them for their complex roles in society and economy either through academic programmes or in other, non-formal ways. On the other hand, higher education institutions should promote quality research on adult learning and education and develop active citizenship too. Emphasis was clearly given to the former task in the Budapest Statement in December 2008 as part of the European preparatory process for CONFINTEA VI, and the latter has been articulated by UNESCO for more than a decade. This paper suggests that a balanced position may help universities in setting themselves up as better and more effective learning organisations.