政府对大学科研间接成本补偿机制的国际比较研究

本研究从大学科研直接成本和间接成本概念的内涵与外延的分析入手,深入探讨了高等教育系统发达的国家对其大学科研间接成本的补偿机制,同时就我国政府对大学科研间接成本补偿机制的现状以及存在的问题进行了较为全面的分析,并在此基础上提出了完善我国政府对大学科研间接成本补偿机制的政策建议,即:提高教育经费拨款力度,确保大学科研支撑体系的稳健运行;以科研质量为依据,建立并完善稳定的经常性科研经费拨款机制;以科研成本核算为基础,确立科学的科研项目间接成本补偿比例。     

高校科研间接成本补偿问题的比较研究

中英美三国在大学科研间接成本的概念界定、补偿比例和补偿方式等方面各不相同。通过对中国与英美两国高校科研间接成本补偿方面的比较,明确了我国政府在高校科研间接成本补偿方面存在的问题。并针对这些问题提出了相应的对策建议。     

中、美政府对大学科研经费间接成本补偿的比较

美国政府对高等教育科研经费间接成本补偿机制比较完善,其成功的经验值得我们借鉴.本研究通过对中、美两国政府对大学科研经费间接成本补偿梳理和比较,指出当前我国政府对大学科研经费间接成本补偿行为中存在的问题,并结合我国国情、大学实际提出了三点完善的建议.     

试论我国实行教育成本分担与补偿的依据

从教育经济学的角度而言,所谓教育成本,是指培养学生所耗费的社会劳动,包括物化劳动和活劳动。其货币表现为培养学生由社会和受教育者个人直接和间接支付的全部费用,即教育经济学中通常所说的教育的社会直接成本和社会间接成本、教育的个人直接成本和个人间接成本。而所谓教育成本分担与补偿则是随着教育观念的改进、人们投资教育的意愿增强、教育财政日益紧张而出现的。它指的是教育成本由谁支付、如何支付的问题,即教育成本如何在政府、企业、个人等社会各方面之间合理分担并最终实现的问题。因此,从教育成本的分担与补偿的角度来考察,教育成本则是指教育的社会直接成本,具体地讲,它是指每年在教育上的投入量,其中包括“教师、图书馆人员及学校行政服务人员与维持学校建筑及设备的每年因素成本,以及建校贷款利息,贬值及折旧等每年因素成本”,在我国,它主要指教育事业费和教育基本建设投资。     

高校科研间接成本补偿管理机制比较研究

高校科研间接成本是高校科研事业资金的重要组成部分。由于我国缺乏对高校科研间接成本的研究,使高校科研面临着一系列问题。本文在对国内外高校科研间接成本补偿管理机制对比研究的基础上,对我国高校科研间接成本补偿管理机制中存在的问题进行了详细的分析,并提出了相应的对策建议,即:提高高校科研间接成本补偿比率,统一高校科研间接成本补偿管理规定,建立健全高校科研间接成本核算体系。     

教育的直接成本与间接成本

根据教育活动中所耗费的资源对教育活动的作用方式，教育成本可分为直接成本和间接成本。为科学配制有限的教育资源，提高教育资源的使用效率。必须在正确理解教育的直接成本和间接成本内涵的基础上优化成本结构，对教育成本实行动态的科学管理，只有直接耗费于教学活动的成本才是直接成本，属于教育成本但不是直接耗费而是间接耗费于教学活动的成本为间接成本，同时，直接成本与间接成本在一定的条件下是可以相互转化的，判断转化是否科学合理的标准是看转化是否有利于办学效益的提高。     

高等学校培养成本核算探析

在高等学校培养成本核算中应坚持权责发生制原则、相关性原则、配比原则、可比性原则和分类核算原则,明确成本核算期、成本核算范围、专任教师与职工的比例、直接成本与间接成本的比例、固定资产折旧方法和折旧期限、高校标准培养成本,建立高校成本核算审计与监督机制以保证成本核算顺利进行.     

浅谈施工项目成本控制的一些有效措施

施工项目成本控制是通过控制工程直接成本、降低间接成本、控制质量成本、合理缩短工期及增加预算收入等途径来实现。     

基于电大系统的远程教育成本概念模型

在不同的领域,人们往往根据实际需要,采用不同的成本概念和划分不同的成本类别。远程教育成本按照支出的形式,划分为直接成本与间接成本,还可以按支付的主体,划分为政府成本、社会成本、学校成本和学员成本。政府和学员支付的直接成本中向学校交纳的费用部分就构成了支撑远程教育系统需要支付的直接成本的基本来源。     

从美国大学科研经费的间接成本管理看政府与大学的关系

联邦资助的科学研究是今日美国研究型大学的突出特点。一般而言,联邦政府支付科研活动的全部费用,包括大学因承担科研项目而发生的间接成本。起源于二战时期政府资助大学的科研合同,间接成本制度自20世纪50年代以来逐渐发展完善,成为美国联邦政府资助大学科研活动的政策工具。透过间接成本制度可以揭示政府-大学关系在过去60年中的巨大变迁。     

Guiding the Development and Use of Cost-Effectiveness Analysis in Education

Cost-effectiveness analysis is rarely used in education. When it is used, it often fails to meet methodological standards, especially with regard to cost measurement. Although there are occasional criticisms of these failings, we believe that it is useful to provide a listing of the more common concerns and how they might be addressed. Based upon both previous projects on the subject and a recent project that attempted to construct cost-effectiveness comparisons from the What Works Clearinghouse of the Institute of Educational Sciences of the U.S. Department of Education, we have identified a set of recommendations for practice that should have high priority if we are to construct valid cost-effectiveness comparisons for policy uses when choosing among alternative educational interventions.     

Disentangling the effect of education on emergency department utilization

Since Grossman’s seminal paper in 1972, there have been a number of studies concerning the effect of education on health and health care demand. Though several studies have distinguished between preventive and curative care, no study has investigated the effects of general education on the utilization of unnecessary emergency department use. We test whether general education reduces “potentially unnecessary” emergency department utilization and provide a measure of the resulting private benefits associated with increased education. Our results partially confirm our hypothesis regarding “potentially unnecessary” emergency department use. We find that moving from a high school to greater than high school education appears to reduce “potentially unnecessary” emergency department use, with the impact being greater among the insured. However, though reducing the education level from high school to less than high school increases “potentially unnecessary” emergency department use among the insured as predicted, it has the opposite impact on the uninsured.     

降低玻璃配方成本的实用方法

玻璃配方成本决定着玻璃的生产成本。根据多年的生产经验及企业实际应用情况,对目前Na2O-CaO-SiO2系统玻璃降低玻璃配方成本最有实用价值的几种方法,作出比较,从中找出比较实用及适合企业选择的方法,以适应生产的需要。     

Financing higher student performance standards: the case of New York State

Many states have made performance standards the centerpiece of educational reform. Unfortunately, school aid systems have not kept up. Most aid systems ensure minimum spending per pupil instead of minimum student performance; that is, they fail to recognize that the cost of achieving a performance standard varies across school districts. This paper derives an educational cost index and incorporates it into an aid formula designed to bring all districts up to a performance standard. A district's performance can be moved toward a standard through a property tax rate increase, an efficiency increase, or increased state aid. In New York State, boosting efficiency to the current “best-practice” level would not bring large city districts even up to a minimal performance standard. In fact, these districts cannot achieve such a standard without large increases in state aid and local tax rates, accompanied by reforms that improve the productivity of teachers and administrators.     

Redistributive fee increases, net attendance costs, and the distribution of students at the public university

This paper examines the effect of policies that increase tuition at public four-year colleges while returning a substantial portion of the revenue to economically disadvantaged students in the form of increased financial aid awards. Such “redistributive fee increases” are demonstrated to have potentially important effects on the distribution of students choosing to attend in-state public four-year colleges. Specifically, if in-state public four-year net attendance costs increase by themselves high-test students are far more likely than low-test students to choose alternative paths while if the net attendance costs of alternative paths also increase Black and Hispanic students are most likely to choose alternative paths.     

The public returns to public educational investments in African-American males

This paper calculates the public savings (financial benefits) from greater public investments in the education of African-American males. Over one-fifth of each age cohort of black males in US is not a high school graduate. We identify five interventions that would—based on credible research—increase the graduation rate; we also report the public cost of each intervention. We then calculate the lifetime public benefits in terms of increased tax revenues and lower spending on health and crime. In present values, for a black male aged 20, these public benefits amount to $256,700 per new graduate and the median intervention would cost only $90,700. The benefit/cost ratio is 2.83. Simply equating the high school graduation rate of black males with that of white males would yield public savings of $3.98 billion for each age cohort. These results suggest that increased investments in education for black males at risk of dropping out of high school should be an economic priority.     

商品流通企业存货成本应包括进货费用

我国于2006年出台的企业会计准则冲破了1993年和2001年两次会计制度改革的禁区,与国际准则接轨,将商品采购环节的进货费用全部计入存货的采购成本,对已售商品的进货费用或金额较小的进货费用又要计入经营费用。     

Mission matters: The cost of small high schools revisited

With the financial support of several large foundations and the federal government, creating small schools has become a prominent high school reform strategy in many large American cities. While some research supports this strategy, little research assesses the relative costs of these smaller schools. We use data on over 200 New York City high schools, from 1996 through 2003, to estimate school cost functions relating per pupil expenditures to school size, controlling for school output and quality, student characteristics, and school organization.We find that the structure of costs differs across schools depending upon mission—comprehensive or themed. At their current levels of outputs, themed schools minimize per pupil costs at smaller enrollments than comprehensive schools, but these optimally sized themed schools also cost more per pupil than optimally sized comprehensive schools. We also find that both themed and comprehensive high schools at actual sizes are smaller than their optimal sizes.     

The cost and financing of the right to education in India: Can we fill the financing gap?

India's Parliament passed the Right to Education Act in 2009, which entitles all children 6-14 years old to at least eight years of schooling. This paper examines the cost of achieving this right to education, and asks whether India can fill the financing gap that must be filled if the right is to be realized. The paper notes the very considerable increase in central and state government allocation implied by the Act, and finds that there will be difficulties in finding the resources, given the large fiscal deficit occasioned by the global economic crisis. However, the paper goes on to suggest a series of measures that can be taken so that the right to schooling is no more denied or delayed.     

高等学校教育成本核算及管理探析

阐释了高校教育成本核算的内涵及现状,分析高校教育成本核算的必要性,探究高校教育成本核算与管理的内容与方法。