Study On Educational Costs Calculation And Control Of Regular Institution Of Higher Learning

Regular institutions of higher learning being regarded as public institution of the center of teaching and research, is not alike enterprise that straightway deal with production and distribution corporeal products, but as the enterprise the same as financial activity of devotion and output. Although some people in the education field worry about the fact that emphasizing on higher education egregiously could affect scientific chasteness, the result of not regarding financial benefit is that the costs of producing the same higher educational products exceed the reasonable level of social wealth consumedly, which causes"educational low-grade efficiency". In fact, as the successful experience of Olike University, which regarding financial benefit couldn't be to damage educational quality and science status, we deal with recently and run reasonably as long as the financial and social benefits of higher education not only cause the contradiction but also bring good influence, which constitutes of the educational benefit of higher education. Therefore, Regular institutions of higher learning should regard financial benefit, which account and control the educational costs.The educational cost accounting and control is regards an important content as affecting educational resources cost, educational investment calculation, optimizing educational resources, consummating educational cost sharing. But the confusion of educational cost conception, the inaccurate of educational cost data and not compare of educational cost accounting data not only cause difficult of educational cost accounting, analysis, control, management and decision, but also bring adverse influence to the establishment of interrelated policies. Therefore, according to Marx's cost price theory, modern management theories of the cost, the management theories of activity-based costing, the target-inspiriting theories and the management theories of the value-chain, etc, through references to research results on the calculation and control of costs of higher education both at home and abroad, this thesis discusses about the calculation and control of higher education basing on the realities of higher education in our country firmly and achieves on new results with multi-research ways.The educational cost calculation and control of regular institutions of higher learning are not only the important parts of university's management, but also the important links of university's financial administration. This paper probes into educational cost accounting and control question from five respects of theory and practice, following as: chapter one is the preface; chapter two explains causes analysis and aims of university's educational cost accounting and control; chapter three mainly researches the fundamental parts of the educational cost calculation and control of regular institutions of higher learning; chapter four constructs the cost calculation model of regular institutions of higher learning; chapter five is about the research of educational cost control of regular institutions of higher learning; chapter six establishes essential research of educational cost calculation and control of regular institutions of higher learning; chapter seven is conclusion and expectation.In conclusion, the dissertation offers theory support and practice guide to solve a series of problems such as the weak consciousness of the cost, low efficiency of problems such as the weak consciousness of the cost, low efficiency of resource distribution, being unable to offer the accurate information of the education costs and lacking cost-control of higher education that generally exists in regular institutions of higher learning, in order to optimize various kinds of input elements of regular institutions of higher learning, meet the social demand of higher education, and obtain the ability that higher education develops in a healthy way continuously.