Research On The Education Cost Accounting And Efficiency Evaluation In Research-oriented University

In recent years, with the expansion of Chinese universities, the lack of higher education resources becomes increasingly prominentand, then, the education resource utilization efficiency and education cost management problems are cause the more and more public attention. Research-oriented universities pay equal attention to education and research. Because of their high social awareness and influence, they attract the public more attention. Chinese research-oriented universities are expected to go to the world, and they are highly expected to make efficient control of their education cost to make examples and references to the Chinese higher education.Firstly, the paper analyzes the definition, characteristics and classification criteria of research-oriented universities, and systematically sums up the overseas and domestic research status about education cost concept, composition, accounting and efficiency evaluation. Then, by adopting the idea of structural equation, it sets up a system of research-oriented university education cost using the combination method of exploratory factor analysis and confirmatory factor analysis. Based on understanding the structure of research-oriented universities’ education cost, the paper builds up total cost accounting model, which could calculate education cost of each department and the total education cost of research-oriented universities, which provides theoretical basis for the subsequent research of building education cost management system in research-oriented university. After that, based on the education cost structure and resource input dimensions, it builds up input-output index system used to study efficiency of research-oriented universities’education cost, which provides the basis for research-oriented university efficiency evaluation. Meanwhile, combining with the DEA cost minimization model and DEA super-efficiency model, it builds the efficiency evaluation model and utilization efficiency model of the education cost in research-oriented university. So we can evaluate research-oriented universities’ educational cost efficiency in different views, and provide a tool and empirical suggestion for education cost efficiency evaluation. Based on the above analysis, the paper ultimately builds up research-oriented universities’cost management system, which bands predictive control, budgeting, accounting and cost appraisal mechanism of education cost together, making up the problem about the lack of integrity of existing researches. Therefore, the study can be better to protect research-oriented universities education resource access and effective use in the future, and then it makes the limited resources to create the biggest benefit, forming a competitive advantage eventually.That the main innovative achievements in this research are as follows:Firstly, it sets up and validates the structure of research-oriented universities’education cost in empirical way, and divides the scope into the education cost and non-education cost.The paper adopted the method of exploratory factor analysis and confimatory factor analysis, built the structure of research-oriented universities’education cost by the empirical way. The paper recognizes the project of research-oriented universities’education cost, and makes up the lack of unified empirical research of existing research which only discusses about normalization of education cost. It also perfects the researches of research-oriented universities’education cost management.Secondly, it builds and verificates the total cost accounting model of research-oriented universities’education cost. It solves the allocation problem of indirect costs, and gives the method to calculate the various faculties, departments and total education cost of research-oriented universities.The model is in consideration of the indirect cost characters of constitutional complexity, quantitative and accounting difficulties. Also, it improves the scientificity and rationality of indirect cost distribution and total cost accounting. In addition, it solves the problem that the existing researches use fixed ratio or full amount which are lack of theoretical basis.Lastly, it builds and initially verificates the education cost’s efficiency evaluation index system, and efficiency evaluation models combining with the data envelopment analysis method.It explores the research-oriented universities’education cost’s efficiency and builds up input-output index system which considers the complexity of education resources usage and the characteristics of the research-oriented universities. It thoroughly helps to analyze the management efficiency of education cost in research-oriented university. It builds up the efficiency evaluation model and utilization efficiency model of the education cost in research-oriented university. The paper evaluates research-oriented universities’education cost efficiency in different views, and it provides a tool and empirical suggestion.