Microanatomical Study Of Education Cost In Higher Medical College

ObjectiveEducational costs is importance reference for government stipulate for tuition standard and appropriation for school. Both is denizen, school and government carry on educational investment decision-making importance reference; Is advance education resource utilization efficiency, strengthen school government validity instrument. But by reason of planned economy run a school constitutional impact, national high school general lack education resources consciousness and educational costs constraint mechanism, education resource waste phenomena severity. Furthermore, high school internal education resource allocation and performance evaluation severity go adrift, weight yield lightness plunge into, at origination and course unfair foundation upper subject and teacher of compartment competitive mode impair know clearly higher education main body function, menace high school sustainable development. So, approach utilize educational costs technique on weights and measures measure education resource stocking of higher medical college staff room as route to appraise performance, it is a important utilize value for foundation high school educational costs constraint mechanism, advance education resource utilization efficiency create impartial environment of competition exaltation teacher wrought power.Object and methods1. Investigation objectChina medical university as research object.2. Investigation methods (1) Date sourcesThe department of China medical university meter money department, equipment department, personnel department, house property section, experimental animal, graduate school, teaching administration and scientific research department etc related to unit supply required data. The inquiry period is 2003-2004 academical year.(2) Cost item classify and Data processing(1)Cost item classifyBase on the《higher education culture cost supervise careful method》lodged by the National development and innovation council came on in 2005. which submissive higher school educational costs measure concretion principle, namely accrual system principle,relativity principle and classify measure principle, Compose staff room cost accounting system and ascertain educational costs item:Whole school and faculty of a university rawness equal cost item broke into salary(salary, endowment insurance, surplus, free medical service toll) , official businesstoll (official business toll, business entertainment, grant—in—aid) , operating expense(operating expense, experimental animal first coat, remedy stuff, every other checkdevote one's efforts to toll, practice toll, research and development expenditure, originalequipment cost) , depreciation cost (building depreciation, depreciation of equipment,furniture, depreciation) , repairing charges.Staff room education resource stocking and benefit appraise item broke into salary (contain endowment insurance) , building depreciation, depreciation of equipment, equipment purchase, remedy stuff, experimental animal, supervise allowance.Toward commonality cost adopt multiple coefficient apportion means carry on apportion.(2)Data processingThrough the medium of excel software establish database, avail treasurer method of adjustment versus station collect whole education resource material carry on itemize sort and transition. (3) Statistical analyses methodStatistical analysis by SPSS 12.0 statistics soft ware. The research mostly aim at staff room educational costs, institute educational costs and institute interior resource constitute, and proceeding excess syndrome metrological study.Result1.2003 - 2004 academical year China medical university educational costsCalculate2003 -2004 academical year China medical university school add up to 18654 , convert aback whole school standard pupil number is 12689 .For schooling cost 193234004.97 Yuan, years rawness equal cost 15228.47 Yuan. Clinic undergraduate course rawness school cycle cost 70981.37 Yuan, each institute year rawness equal educational costs separate : Preclinical medicine council 9527.04 Yuan, medical jurisprudence council 32736.38 Yuan, sanitary science council 39946.88 Yuan, informatics council 37578.52 Yuan.2.The department of the department of 2003—2004 academical year China medical university school region staff room and department education resource stocking instance(1) The comparison of the the department of school region each staff room education resourceSeparate China medical university school ministry region sixty-four piece staff room press education resource stocking and education resource stocking per capita annual consumption separate by high to lesser value for four education resource group, into high resource group, on the high side resource group, on the low side resource group, low resource group, and separate versus four group carry on t test of compartment discover his difference big city possess significance (P <0.01) .(2) Comparison the Department Per Capita Education Resource Stocking of school Region Five InstituteBoth the department of center china medical university preclinical medicine council, sanitary science council, medical jurisprudence council, social science and informatics council per capita education resource stocking carry on compare, versus five group count according to carry on rank-sum test, found social science ministry with foundation, box and pin defend and informatics council 'education resource stocking of compartment have got distinctness difference (P < 0.005) .The department of the department of center national medical university school region each institute building, equipment and salary etc education resource constituent ratio case carry on comparison found possess to a certainty difference, building term middle informatics council station occupy scale least 1.38%, equipment resource term middle preclinical medicine council station occupy scale maxima 50.29%, salary term middle society section station occupy scale maxima 87.16%.3. Efficiency rating of the department of school region staff room scale(1) Rawness teacher ratio and rawness post ratioChina medical university rawness teacher ratio is 44, rawness post ratio is 15.(2)Utilize Cobb-Douglas production function model appraise China medical university cosmically benefitBoth that of the department of center national medical university region each staff room wrought and capital input and yield carry on analyses, using cloth-Douglas churn model appraise higher medical college school scale benefit, income with the result that disregard would like to, account be one's turn evidence be incapable of compose scale.(3)Staff room education resource and yield relationBoth that of China medical university staff room level attend, should supervise allowance, building depreciation, depreciation of equipment, equipment purchase, remedy stuff and experimental animal as cost term namely argument, teaching period number, scientific research refer period scalar sum theses refer period number as yield term namely dependent variable, avail SPSS12.0 edition statistical software carry on Multi-dimensionalt linear regression analysis discover China medical university educational costs and each term yield of compartment nonentity dependence relationship .(4)Comparison yield instance of each education resource teamThe different kinds of yield carry on rank-sum test, discover high resource group and on the high side resource team each term yield of compartment difference not possess significance to of the should four education resource group (press education resource annual consumption) .Low resource group than other each team each term yield of compartment difference possess significance.Discussion1. Educational costs measurementIt as well as involve withal monetary expenditure' education resource value, too involve because of resource design to education station engender' loss upon that of show educational costs notion to the 20th century 1950s tip 1960s elementary face, transit dimension damp, stretch like so betel, section grace, character, Wang be apt to old etc much scholastic approach, pedagogical economics republic manage know clearly versus educational costs consensus, namely educational costs. These look into withal province genera higher medical college school severalty staff room for subject investigated, these whereabouts 2005 year came on "higher education culture cost supervise careful method" middle brought high school educational costs calculating concretion principle, namely accrual system principle, relativity principle and classify audit principle, carry on cost accounting forward. And should audit project identification for salary (contain endowment insurance) , building depreciation, depreciation of equipment, equipment purchase, remedy stuff, experimental animal, supervise allowance. These research take China medical university school ministry sixty-four piece staff room as mostly subject investigated. Figure each staff room education resource stocking abreast row comparative analysis, show that China medical university education resource above distribute deal attend bore overt lack of uniformity, each staff room resource allocation have got gap out up.2. Adjust school regional input structure Adjust higher medical college school input structure, strengthen manpower plunge into, optimize resource allocation by reason of higher medical college school material resources resource allocation surplus, manpower disposition insufficiency, capital input yield less than manpower devoted yield, at the same time, above entirety higher medical college school scale income face ascending. The impose aspect on of the both should devoted structure carry on adjust, should new capital increase source design to advance in existence manual quantity and instrument payload. The resource through the medium of in reason combination exert maximum advantage of the relatively rest resource came spoke, ought to relevance increase manpower, get higher medical college school.3. Merit appraised and establish rational higher medical college school educational costs system of verificationBy reason of in our country higher education financial charges merit appraised drive and peg mechanism not yet erect, for the moment internal government and/or high level tube reason soprano prevalence lay stress on yield for down on, neglect versus education out measurement, the avail benefit run low of correspondent examine, surveillance, appraise and ran mechanism, plus finance and economics region middle available "weight fruit, lightness supervise", "redistribution, lightness surveillance" etc some irrationality phenomena, result in higher education financial charges declining interest down of the academy finance gender fund. It was at the soonest versus higher education carry on merit appraised 'state that west state middle, America. For to 1990 years, evaluation of teacher system afterwards become one term legal requirement stateside severalty school region carry into execution. In the last few years, merit appraised system west state succeed in comprehensive utilize.In order to science, equitably reflect education object cost consume, educational costs measurement ought to withal accrual system supply message switching for withal accrual system for fundamental accounting information, in order that procure in reason, valuable cost data for foundation, namely at educational costs establish and measurement process middle, should academy withal cash base as foundation. It was follow out responsibility system that higher medical college school educational costs calculating key. It was foundation science, normative cost control institutional precondition that foundation healthiness suite sophisticated economic responsibilitysystem. All levels unit ask become financial responsibility hub-cost center for.Scientifically establishment year financial budget, ascertain spending standard, intelligent use education resource, through the medium of muscle budget management control came dam, set high school education resource disposition structure gone rationalization to back up.None the less there into in addition abound rest touch on cost accounting problem for instance how to rational apportion indirect cost, how about should instruction cost to research cost divide etc problem yet to be further studies .Conclusion1. Adopt treasurer method of adjustment versus higher medical college school carry on internal education resource measurement possess feasibility. Could made the most of school available information, reduce audit cost, so that in a position to met the needs of school government by.2. The education resource disposition (stocking) possess significant difference, scale benefit ascending, map out school government policy respond compromise education resource disposition upper difference of the both the department of China medical university school region each pastern and staff room of compartment.