Paper Keywords: undergraduate teaching evaluation indicators of teaching funds
Abstract: The undergraduate teaching evaluation of teaching funds is an important index to measure whether the investment of teaching funds in colleges and universities is reasonable. However, with the deepening of reform, the indicators of teaching funds gradually show disadvantages in content, theory and evaluation criteria. This paper discusses these three problems and puts forward some opinions.
Since 2003, the Ministry of Education has sent experts to colleges and universities to carry out undergraduate teaching level evaluation every five years, which has built a good platform for colleges and universities to improve the quality of personnel training and adjust and improve unreasonable factors in teaching objectives. In 2004, the "Evaluation Scheme of Undergraduate Teaching Level in Ordinary Colleges and Universities (Trial)", the teaching funds are regarded as the secondary indicators of teaching conditions and utilization, and the investment of colleges and universities in undergraduate teaching is quantified and used. What is the proportion of teaching funds to tuition income? With what? Per capita teaching expenses? As two indicators to measure whether colleges and universities meet the standards. The importance of teaching funds in the evaluation can be summed up in a sentence by Minister Zhou Ji: As an important indicator, teaching funds will not pass the school's teaching evaluation if the investment is not up to standard. ? Therefore, teaching funds have become the focus of the expert group of the Ministry of Education. However, with the deepening of college reform and the development and changes of majors, some contradictions between the current understanding of teaching funds and statistical work have become a common problem that plagues college evaluation. Focusing on these contradictions, this paper puts forward some views on the problem of teaching funds.
First, the definition of teaching funds
The current teaching funds are determined and classified according to the Accounting System for Colleges and Universities (1988) formulated by the former State Education Commission, including college professional fees, teaching travel expenses, sports maintenance fees and teaching equipment maintenance fees.
Business expenses of junior college students: all kinds of raw materials and low-value consumables, miscellaneous fees for processing and transportation, production practice fees, defense fees for graduation thesis, printing fees for information handouts and difference fees for student handouts, etc.
Teaching travel expenses: teachers' expenses for teaching, data collection, textbook editing and investigation in the local area, and travel expenses in places such as meals.
Sports maintenance expenses: the purchase and repair expenses of all kinds of low-value sports equipment (including all kinds of balls, skates, running shoes, discus, javelin and shot put) and sportswear, the expenses of sports meeting, the payment of venue rent, the food subsidies for faculty and athletes to participate in inter-school sports meeting, and the sporadic expenses of newspapers and periodicals in the sports teaching and research department.
Teaching instrument and equipment repair fee: regular maintenance and repair fee for teaching instruments and equipment.
Second, the research significance and development trend of teaching funds
(A) the research significance of teaching funds
1. The amount of teaching funds invested can reflect the importance attached by university leaders to undergraduate teaching. The undergraduate teaching level of colleges and universities is the lifeline of the survival and development of colleges and universities in the world, and teaching funds can provide necessary human, financial and material support for undergraduate teaching. Therefore, the more funds the school spends on teaching, the more investment it has, and the greater the power they have to carry out teaching-related activities, which also reflects the importance that school leaders attach to undergraduate teaching.
2. Teaching funds are a necessary condition to ensure that undergraduate teaching conditions will not decline after popularization. With what? Education Orientation With the implementation of the policy and the enrollment expansion policy of Chinese colleges and universities from 65438 to 0999, colleges and universities must invest more education funds to maintain the teaching conditions corresponding to the growth of the number of students, and the teaching funds can be used as an important indicator to measure the adequacy of teaching conditions from both absolute and relative aspects.
3. Teaching funds are one of the key inspection items of undergraduate teaching level evaluation of the Ministry of Education. According to the requirements of Document No.7 [2005] of the Ministry of Education, the budget standard is ≧30% for grade A and ≧25% for grade C. If the corresponding standards are not met, it will definitely have a great impact on the evaluation results. Therefore, it is also an important link for colleges and universities to make statistics on teaching funds and increase relevant investment.
4. Teaching funds can provide a basis for measuring the cultivation of college students. Since the National Development and Reform Commission issued the Measures for the Supervision and Examination of the Training Cost of Colleges and Universities (Trial), the research on the training cost of colleges and universities has attracted extensive attention from scholars from all walks of life. The research object of teaching funds is mainly used for teaching expenditure, but the teaching object is the students themselves, so the statistics of teaching funds can provide reference for the calculation of the training cost of college students to some extent.
(B) the development trend of teaching funds
In order to improve the quality of personnel training in colleges and universities and adjust and improve the unreasonable factors in teaching objectives, since 2003, the Ministry of Education has sent experts to colleges and universities to carry out undergraduate teaching level evaluation every five years. In the "Evaluation Scheme of Undergraduate Teaching Level in Colleges and Universities (Trial)" promulgated in 2004, teaching funds are regarded as the secondary indicators of teaching conditions and utilization. Therefore, teaching funds are the only evaluation index to quantify the investment of colleges and universities in undergraduate teaching in China.
At present, people's research on teaching funds mainly focuses on discussing its existing problems in theory. For example, in the discussion of the content of teaching funds, the problems existing in the content of teaching funds are first put forward, and then the author's own views are expounded, without in-depth study of the content of teaching funds from the perspective of practical work, which leads to the phenomenon of strong theoretical awareness and weak practical effect on the understanding of teaching funds.
With China? Rejuvenate the country through science and education? With the further implementation of the strategy, improving the quality and level of running colleges and universities will become an important goal of the development of colleges and universities. Therefore, as an important indicator to measure the teaching level of colleges and universities, the research on teaching funds will continue to deepen with the reform of education and the development of colleges and universities.
Three. Contradictions and solutions in the evaluation of teaching funds index
(A) deepening the contradiction between education reform and outdated teaching funds.
Teaching funds mainly refer to the college's business expenses, teaching travel expenses, sports maintenance expenses and teaching equipment maintenance expenses. It is clearly stated that the teaching funds are from 65438 to 0988 in the Accounting System of Colleges and Universities formulated by the State Education Commission. The system sets the teaching funds to? Expenditure on operating expenses? However, with the development and changes, the Ministry and the Ministry jointly promulgated the "Accounting System for Colleges and Universities (Trial)" on 1998, readjusting accounting subjects and becoming the accounting system generally followed by colleges and universities at present. In the past ten years, accounting subjects have been constantly changing and adjusting, many new accounting subjects have been added and some outdated accounting subjects have been eliminated. However, the understanding of teaching funds in colleges and universities still follows the definition stipulated in accounting system 1988, which leads to many new accounting subjects that can be attributed to teaching funds cannot be collected into teaching funds due to the limitation of definition. The elimination of outdated accounting subjects makes the scope of teaching funds narrower and narrower, especially according to the requirements of Jiao Han [2005] No.7 document, the budget standards are A-level ≧30% and C-level ≧25%, which will easily lead to the expansion of the scope of teaching funds at will in order to meet the corresponding level standards, which will cause the expert group to question in the evaluation process.
In view of this contradiction, it is suggested that the content of teaching funds should keep pace with the times and be updated at any time in the process of deepening education reform in colleges and universities. Especially on the eve of the evaluation of colleges and universities, it is necessary to clarify the content of teaching funds according to the current situation, which not only unifies the caliber of teaching funds, facilitates the evaluation of expert groups, but also provides a basis for obtaining the data of teaching funds in colleges and universities, and prevents the differences in the content of teaching funds between colleges and universities due to inconsistent caliber.
(B) the contradiction between the setting of accounting subjects and the statistics of teaching funds
1998 The Accounting System of Colleges and Universities (Trial) jointly promulgated by the Ministry of Finance and the Ministry of Education has reformed the accounting system of colleges and universities, unified the budgetary and extrabudgetary funds, implemented a large income and a large expenditure, and there is no provision in accounting subjects. Teaching funds? Sub-subjects, but fully integrate the relevant content? Business expenses? Under the topic? Public expenditure? It accounts for 22 subjects. A large number of daily accounting businesses no longer distinguish between teaching and classified teaching funds, which makes it difficult for colleges and universities to count the data of teaching funds in evaluation. Although most colleges and universities have adopted computerized accounting at present, the task of accurately separating and collecting teaching funds is too heavy in many complicated accounting businesses. Colleges and universities can only carry out special statistics by starting in advance and having special personnel in charge. Even so, due to the heavy workload and other reasons, the final statistical data may be flawed, so that the statistical results can not truly reflect the investment in teaching funds and affect the evaluation results of the school.
This contradiction has been puzzling all evaluation colleges and universities. It is suggested to make full use of the advantages of high work efficiency, combine daily business processing with teaching fund statistics, so that messengers can obtain teaching fund data at any time and supervise the investment of school teaching funds. Has Liu Suqin ever recommended an application? YCTX distinguishing code? [1] To make statistics on teaching funds, this method requires accountants to have good professional quality and be able to accurately classify the business belonging to teaching funds into various sub-items when dealing with daily business, but this method is easy to make accounting personnel make classification mistakes in various daily business due to unsupervised. If the administrative expenses and teaching expenses can be separated in the form of vouchers, then the reimbursement personnel can fill in different types of vouchers to subdivide the teaching expenses, and finally the accounting personnel can audit them, so that the accuracy of the collection results will be greatly improved, and the teaching expenses data reflecting the actual investment level can be calculated, so that the teaching expenses index can be truly achieved in the evaluation. Baton? The guidance and regulation function.
(C) the contradiction between the differences of teaching conditions in colleges and universities and a single evaluation index
In document No.7 [2005] of the Ministry of Education, the standard of budget is set as ≧30% for grade A and ≧25% for grade C, but the absolute value of teaching funds is related to the tuition standard, which is related to the school's location, affiliation and school size. So although the ratio is the same, the values are different, so this is not a national comparable standard. Moreover, if colleges and universities do not consider the reality of their own schools, blindly pursue higher evaluation indicators and invest most of their tuition income in teaching, they will not only fail to improve the teaching quality of schools, but will also waste funds.
At present, the standard of evaluation index can reflect the investment of teaching funds in colleges and universities from a certain aspect, but it can't truly and comprehensively reflect the use of tuition fees in a college. Based on this, it is suggested to increase the evaluation index to measure the investment situation of the fund systematically. For example, the ratio of tuition income to college income can be increased to measure the difference in funding indicators caused by the difference in tuition income; Increase the efficiency index of the use of funds to measure the specific efficiency of the use of teaching funds. Only in this way can the input and output of funds be effectively combined and the funds can be allocated reasonably and effectively.
References:
Liu Suqin. On the statistics of teaching funds in undergraduate teaching evaluation [J]. Accounting Education Research, 2007, (2).
[2] Du Zhenyu. Problems and countermeasures in the evaluation of teaching funds in undergraduate teaching evaluation [J]. Education and occupation, 2007, (8):8.
[3] Yuan Yinnan. Suggestions on the evaluation index of undergraduate teaching level [J]. College Education Management, 2007, (7).
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