The Research Of Higher School Education Cost Accounting System

In the past planned economy, because of the institutional reasons, China’s higher education has been under a single national unified management model, sources of funding for a single, mainly rely on the state financial allocations. Higher school just approved by the competent department of complete the necessary funds amount spending, it is unnecessary to consider cost, which led to the lack of Higher school costs consciousness.With the rapid development of China’s market economy and higher education management system continued to deepen, Higher school education funding sources of single channel gradually was broken, the education input diversified situation gradually formed. Relevant government management department, university management, creditors, investors and potential investors and other related Higher school to rapidly promote education cost information campaign, which requires higher schools can provide accurate, timely education cost information in order to meet its decision-making needs.However, China’s higher school education costs in particular situations, the research field of higher school education cost accounting research is still place exploration stage, it is urgent to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system. In view of this, this article education of higher school in the cost accounting related theory on the basis of paper analyses deeply, and full of higher school education costs from home and abroad research, the normative research and case study method of combining the higher school, and closely combining the future development of higher school, from the microscopic view of higher school education in the related theory of cost accounting in detail, combined with Higher school and future development, design a comprehensive, systematic, clear and easy to understand and grasp of the higher school education cost accounting system, to promote education costs of higher school field, and the deepening of the research of higher school education for solving’realistic cost accounting some actual problems exist in to provide ideas.This article was divided into eight parts:The first part is an introduction. Mainly introduced this article selected topic background, the research goal and the significance, in the research are related the question the limits, the research content and the method, as well as the main innovation are.The second part for literature summary. The related research which did in the education cost accounting has made a more comprehensive introduction to the domestic and foreign scholars.The third part is the higher school education cost accounting implementation basis. the education cost accounting respectively on basic theoretical basis and basic premise necessary research.The fourth part is the Higher school education cost accounting system research. this part is the main body part. Mainly elaborated the following viewpoint:there has different between Higher school education cost accounting and enterprise cost accounting.The direct production of Higher school are higher educational services, so accounting object of the educational cost of Higher schools is the higher education services. Because of the periodicity of higher education services, cost accounting period was academic year to reduce the accounting workload. At present, Higher schools provide all kinds of educational services. In this dissertation, accounting object of the educational cost is defined as the full-time academic educational services provided to undergraduate and graduate Higher schools. The educational cost accounting of Higher schools and should follow the basic assumptions of cost accounting, accounting principles, but also should follow the principles of the ratio, the distinction between capital expenditure and revenue expenditure, the distinction between recurrent expenditure and private expenditure to provide the decision-useful information of educational cost.Follow the cash basis of accounting, even though the Ministry of Finance in 2009’s "Higher schools accounting system" put forward a draft accounting in institutions of higher learning in the implementation of "accrual correction "But after all, need a process, therefore, It is difficult for Higher schools to coordinate the contradiction of the accrual basis and the cash basis. The educational cost accounting of Higher schools should be on accrual basis. The Higher schools should set up a separate account to account the educational cost. The educational cost accounting should base on the accounting of expenditures. Accounting subjects of educational cost included:education costs, indirect costs, prepaid expenses, accrued expenses, construction in progress, fixed assets, accumulated depreciation, liquidation of fixed assets and old-age insurance premiums. In order to analysis and control, According to the economic content, the educational cost will divided into the cost of staff, the cost of public funds, the cost of capital, the cost for individuals and families and other costs to analysis and control.The educational cost accounting of the Higher schools should be conducted by the following five steps:The first step, gain the financial and non-financial material of education cost accounting needs.The second step, identify cost accounting object and cost accounting period.The third step, setting education cost accounting subjects.The fourth step, records, summarize, distribution, accounting education costs.The fifth step, prepare education cost reports.The fifth part discusses the special problems of higher school education cost accounting. such as scientific research spending, fixed assets depreciation, worker housing subsidHigher school, worker endowment insurance premium, high-level talents education costs.The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expenditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of retired teachers should be excluded.This dissertation has discussed the special issues on R & D expenditures, depreciation of fixed assets, employee housing subsid Higher school and pension insurance.The scientific research activit in Higher schools are complex. The educational cost of Higher schools should include R & D expeditures which service for educational activit Higher school or provided by national and ministerial funds. The R & D expenditures which service for technology transfer, technology consultation and horizontal issues should not be included in the educational cost of Higher schools.According to current accounting system of Higher schools, the depreciation of fixed assets has not been included in expenditures. In fact, fixed assets are indispensable for educational activit Higher school. The worn value should also be compensated adequately. In order to account the educational cost of Higher schools accurately, the depreciation of fixed asset should be included.The educational cost of Higher schools should include the costs of housing granted to faculty, such as housing subsid Higher school and housing funds. If the amount of housing subsid Higher school is enormous, it should be amortized annually according to the working years.Currently, Higher schools in China have not reformed the system of pension insurance and have no expenditures of pension insurance. But the expenditures of pension insurance are an important pat of the educational cost of Higher schools. In order to account the educational cost of Higher schools accurately, the pension insurance costs of in-service staff should be included and the cost of etired teachers should be excluded.Higher school to ensure the long-term sustainable development and school introducing high-level of teaching and scientific research personnel, introducing process will pay for the QiDongFei, such as scientific research AnJiaFei and so on. thus formed the talent introduction expenditure. These spending from seemingly with the school daily teaching not much contact, But judging from essence, these high-level talent introduction, the most significant performance is to make the school’s teaching and research level got necessary improvement, and directly or indirectly serve them, therefore, this part of the corresponding spending also shall be included in the corresponding education cost, so that we can guarantee the accuracy of education cost accounting.The sixth part is the higher school education cost accounting examples.with the real financial data of the H normal university for example, according to this design method and procedures to account the H Higher school’s education cost accounting in the academic year 2009-2010, the method is proven and procedures, and the rationality and feasibility for other Higher school education cost accounting, provide a beneficial reference.The seventh part is education cost control, analysis, cost information disclosed the content such as the corresponding introduction.The eighth part is to summarize, and based on the review proposed the future research prospect.Based on the research Angle, research content and the accounting system three aspect somewhat innovation. From the microscopic view of cost education accounting of higher school, introduced the scientific development ideas, and research content of introducing talents cost for the first time, the corresponding to include higher education to through cost accounting and cost analysis, control and cost information disclosure of higher school education, new study of cost accounting system to construct a set of current Higher school accounting system with connected, comprehensive standardized, feasible higher school education cost accounting system and method.