The Research On Cost Keeping Of Private Colleges And Universities In China

In recent years private colleges and universities have been greatly developed. The number of the private colleges and universities and the number of its students is increasing year by year. So far the private higher education has become indispensible in China's higher education industry. The private higher education has made a great contribution to our nation's higher education industry—it not only helps reduce the conflict between the expansion of higher education needs and the lack of education resource; but also helps promote the reformation of higher education in China. But problems also lay within the development of private higher education, for instance, the difficulty in financing; an unreasonable composing of teachers; an extensive management; nonstandard operation in daily management, etc, which severely baffle the development of private colleges and universities. At the same time the diminishing of the number of new students also brought great pressure. Many private colleges and universities go into liquidation after a hard time in this situation. If private higher education would like to overcome those difficulties and have a healthy development they must have a profound understanding of the economy development effects on colleges and universities and figure out a way of development fitting their own path, try to be more competitive through a scientific management.Higher education cost keeping is a kind of calculation of fees and costs during the process of education by using certain technical measures and ways. Its goal is to figure out the total cost in the whole process of a genius'cultivation. Private higher education is a kind of felicity without the financial support of local government. Under this situation a new principle is developed—'self-controlled revenue and expenditure; independent establishment of college and universities; be responsible for one's own profit or losses'. Under this principle the calculation of complete education cost becomes the footstone of the scientific management of private higher education. Based on a great deal of literature both home and abroad, this paper put forward a very detailed statement on the partaking and compensation system of higher education cost and the introduction of conception and ways of cost keeping by taking higher education cost to be the starter. Through the analysis of current management situation of higher education this paper points out the necessity and the feasibility of cost keeping in domestic private higher industry. From theory and practice aspects, this paper has a discuss on the issue of cost keeping of private higher education industry, and put forward a series of new cost keeping mode for all the private colleges and universities in China. A discussion of the set of cost keeping items and accountant subjects of private higher education is involved. After this a detailed plan is put forward, which determined the key procedure and detailed flows of cost keeping. At last, two majors—clinic and nurse—of Wanjie Medical College are taken to be the example to have a check on the new mode of cost keeping. Through the check, the new mode put forward in this paper could perfectly suit the private colleges and universities in China, and it has remarkable directing significance for our nation's private higher education. After the analysis of the current management situation of China's private education cost, in order to strengthen the cost management, to ensure a affective run of cost keeping, on the base of a new cost keeping mode, practicable policy and suggestion to education cost keeping are put forward to fulfill the new cost keeping mode.