The Research On Some Questions In Educational Cost Calculation Of Higher Education

Colleges and universities develop top talent as a social non-profit organizations, the Government's financial allocation is an important source of their funds. In order to count expenditure of budget funds comfortably ,accurately and timely reflect the national budget expenditure on education, the situation objectively is in need of colleges cost calculations for the budget funds to reflect this. As the development of socialist market economy and the gradual deepening of reform in university management ,educational resources is facing the problems of optimization and configuration within the whole society .The university is only rational use of resources, reduce costs, improve school quality and efficiency in order to in an invincible position in market competition.Therefore, the research on educational cost calculation of regular institution higher learning is of great significance to study the theory and practice. As a result, the paper is based on the cost price theory, modern cost management and other related theories, using a variety of research methods, and read at home and abroad on the cost accounting of higher education based on the latest research results, based on China's higher education practice, theory and practice The combination of the higher education cost accounting control of forward-looking exploration. Cost of Higher Education is an important part of university management is also an important part of financial management of colleges and universities. This paper carried out research in several areas, including: the preamble of the first chapter, the second chapter is a college education cost accounting content of research; third chapter is the assessment of higher education costing methods; fourth chapter college bottlenecks exist in the implementation of cost accounting ; fifth chapter is to implement the education costing responses; Chapter VI Conclusions and outlook. Through five main areas of research aimed at resolving the current cost-conscious college costing exists is not strong, and inefficient allocation of resources can not provide more accurate cost information, education and lack of cost control to provide theoretical support and practical guidance to colleges and universities obtain the sustained and healthy development.