The Study Of Cost Accounting System Of College And University In China

The educational cost management of higher education is an important park of college administration and a key link of the college financial management as well. For along time, people have just been regarding education as a purely consumer institution. Under the guidance of this viewpoint, people take it for granted that only the sum of money of the reverse and expenditure is budgeted on the college financial management. The cost has never been calculated, not to mention the effectiveness. It seems that effectiveness is equal to earn money. Actually education itself is an important productive investment. It consists of both investment and product . So , it is necessary to stress effectiveness. Especially facing the scarce the educational funds, it is more urgent to enhance the educational cost management, it is important to solve the financial problem in running schools by means of the educational cost management, and also the institutional effectiveness is required by the society and the reform and development of higher education. Therefore, It is the only choice of higher education institutions to carry out the educational cost management.The educational cost management is a subject for theory and practice. The paper attempts to discuss the system of cost accounting in the university from the two aspects, giving priority to theory. The Paper includes five chapters. Chapter one introduces the motivation of carrying out the educational cost in China universities , the international condition and national current situation. Or so it introduces the main contents, methods and technologies of the study. Chapter two mainly researches the fundamental conceptions and classifications of the educational cost using theoretical analysis. Chapter three points out the costing model of high education in China by drawing a lesson from the cost accounting of the enterprise. Chapter four establishes the forecast mode of educational cost and analyses it. The last chapter expounds the conclusions and the advices of the study.