公共财政资金是维持我国公立普通高等学校运转与发展的主要经费来源， 而制定普通公立高等学校的财政生均拨款标准的重要参考依据是生均培养成 本，在我国教育财政政策及会计制度不断完善的背景下，开展普通高等学校生均培养成本的核算方法及应用研究，将会为建立满足不同层次、不同经济发达地区人才培养实际支出需要的财政拨款制度提供决策参考，为调整各类高校学费标准提供可靠的实证数据。

论文以高等学校学生培养成本为研究对象，以高等教育成本分担理论、高等教育成本函数理论、财务管理理论为基础，运用了问卷调查法、德尔斐法、会计成本核算法、面板数据计量模型等多种研究方法，探讨了普通高等学校生均培养成本的内涵、构成、范围，以及成本核算的可行性和关键技术问题，基于现有财务会计制度设计了两套生均培养成本的核算方法，并以教育部直属高校为例进行了实证应用研究。

论文的主要研究内容和结论包括以下三个部分：

第一，在现有高等教育财务和会计制度体系下，根据我国高等教育特点， 将我国普通高等学校学生培养成本分为个体独立成本和共同费用均摊成本两 类。其中独立成本主要包括人均教学成本、人均科研成本两个部分，共同费用均摊成本为人员经费、行政管理与教学辅助的费用、后勤保障费用等均摊的成本。这种学生成本构成体系设计是本研究独特之处。

第二，基于现有高等学校财务与会计制度，设计了两种高等学校生均培养成本的核算方法。一种方法是包括本、硕、博三个层次的生均成本核算方法， 另一种为简明生均成本计算法。本、硕、博三个层次的生均成本核算方法具体包括本科、硕士和博士三个层次的独立成本计算方法和共同费用的分摊方法。这种生均核算方法可以较为准确的核算不同层次、不同学科的生均培养成本。通过案例研究对本、硕、博三个层次的生均成本核算方法及相关参数进行的应

用和检验表明，本研究提出的本、硕、博三个层次的生均成本核算方法和参数设定方法具有一定普适性和应用操作性。另一种方法是参考《高等学校教育培

Public fund is the main financial source to maintain the operation and development of public regular higher education institutions (RHEIs) especially public universities in China. The important reference basis for formulating the standard of average student grant for RHEIs is the average educational costs. Under the background of continued improvement of educational finance policy and accounting system, conducting research on the accounting method of average student educational costs and its practical applications will be the policy reference for higher education granting based on actual expenses on cultivating talents in RHEIs at different levels and different economic status.

This dissertation takes the educational cost of RHEIs as the research object, and higher education cost theory and financial management theory as the theoretical foundation, and uses research methods including questionnaire survey, Delphi method, cost accounting method, panel data econometric model, to examine the connotation, structure, scope of average student educational costs, and the feasibility and key technical problems of cost accounting, and designs two accounting methods based on the current higher education financial system, and conducts empirical studies with sample of “double first-class” universities.

The research content of this dissertation consists of four sections.

First, summarizing the constitution system of educational costs in Chinese RHEIs. The educational costs of college students in China are composed of individual costs and public shared costs. The individual costs include average student teaching cost and research cost. The public shared costs include administrative management expenses and logistics management expenses.

Second, the design of two sets of accounting methods on average educational costs based on the current higher education financial system. One set is the average cost accounting method including three degree levels, bachelor, master and doctor, and the other is the concise average educational cost. The first method includes calculation of individual costs and the apportion of public shared costs for all three degree levels of bachelor, master and doctor. The calculation of individual costs includes the calculation of average student teaching cost and average student research cost. The calculation of public shared costs include four parts, labor expenses for teaching and research staff, public expenses of administrative management and teaching assistance, other labor expenses, and logistics expenses, and specific apportion principles and apportion guides are provided for different parts. This set of average student accounting method can accurately calculate the average student educational costs for different disciplines and levels. The other is to refer to the principle of “Supervision Method on Higher Education Institutions’ Educational Costs (trial)”, and to design a concise method of average student educational costs, which can be used to calculate the average student educational costs of FTE undergraduate students.

Third, the method and the relevant parameters of the average student cost accounting at bachelor, master and doctor levels are tested through case study. This dissertation chooses one university administered under Ministry of Education, to apply the average student cost accounting method to conduct case application study, and tests the feasibility and rationality of the parameter setting in the accounting method proposed by this research. RHEIs are faced with complexity and diversity in parameter setting caused by different degree levels, different cultivation programs, and different internal management models but the parameter setting method proposed in this research has certain universality and practicality.

Finally, constructing an econometric model of influencing factors of average student educational costs, and calculating the adjustment coefficients of average student grant standard. This dissertation uses the concise average student educational cost accounting method to calcite the average educational costs of 76 universities administered under Ministry of Education from 2015 to 2018. The panel data method is used to build an econometric model, and estimate the marginal effect of four factors, including university level, student size, university type and local economy, on the average student educational costs. The results show that educational costs of world first- class universities are significantly higher than those non-world-first-class universities, the educational costs of universities with more than 50000 students are significantly higher than those with less than 50000 students, the educational costs of art universities are also significantly higher than that of non-art universities, the educational costs of universities in developed regions are significantly higher than those in other regions. Accordingly, this research calculates that the adjustment coefficients of average student grant for different levels, sizes, types and economic conditions are respectively 1.12,1.34, 2.33 and 1.45. The results of this study are consistent with the results of the existing literature, which shows that the design of the standard framework of average student grant based on average student educational costs is reasonable.