Research On The Discerning Of University Students Average Nurturing Cost Items And Shadow Depreciation And Measurement

In the present time, countries all over the world take more emphasis on researching the issues of education and education cost. As one generally accepted higher education cost target-University Students Average Nurturing Cost (USANC), the discerning of cost items and depreciation of fixed asset hinder its measuring practice. Since Chinese and western education accounting belongs to non-profit organization accounting, its outstanding characteristic is that it doesn't account depreciation under cash basis, and the related cost items is difficult to discern, which result in difficulty in measuring USANC. This article intends to inquire into the connotation of education cost and USANC, and then constructs both systems: the system of discerning USANC cost items and shadow depreciation measuring methods system. Based on the above research, the article will explore out one set of theory and methods for measuring USANC, which is scientific, reasonable, easy to carry out and somewhat innovative and forward directive.This article is constructed as follows: Firstly, to probe into the connotation of education cost and USANC respectively, comment the traditional cost items and measuring methods of USANC, put forward the viewpoint that when measuring USANC, we should not only base on the universities' accounting system, but refer the principle and calculating method of industry accounting, so, we should consider the matter of our country's budget reform, and carry out innovative and forward research. Then, to set up the system of discerning USANC cost items and . shadow depreciation methods system, integrate both systems into USANC measuring system. Finally, carry out substantial research making use of the accounting information of three-type university in 2002,including universities of science and technology, agricultural universities, normal universities, work out USANC respectively.At present, the government, society, universities and students' family have been paying much attention on measuring basis, method and the result of USANC. By using USANC measuring theory and methods, substantial research in this article gets the result of USANC. However, the related parameters of measuringmethods and discerning some cost items cannot be universal, because there are some differences among different universities. Therefore, in order to apply the model into measuring USANC extensively, we should do deeper research and probe on the going measured universities, including their characteristics in operation, technology and capital composing. So as to measure USANC more accurate and scientific, better serve our government, society, universities and students' family for them making education investment decision, and better accelerate the developing step of our country economy and society.