The Research Of Responsibility Cost Management For The Department Of Our Country's University

With further development of the market economy of socialism, universities are transforming to a industry from a solo education function, the mode of opening school are changing into intensive from extensive. That's to say, changing from emphasizing on opening school scale to on rate of input to output. Chinese universities must improve education quality and better the condition of opening school, which depends on ample education funds, if they are struggling to survive in the wave of market economy. Therefore, we must make reforms on the financial system of Chinese universities, check education cost and raising cost benefit. For adapting to age's demand on Chinese universities, it is necessary that checking education cost, controlling unreasonable expenditure and reducing waste so as to make limited education funds develop function best.Firstly, the dissertation analysed the condition of financial management of Chinese universities presently, point out the unharmony between college financial management and market economy and illustrated ideal meanings and realistic meanings of RCM(responsibility cost management)in universities. Secondly, the author analysed how to draw lessons on responsibility cost management in enterprises; how to carry out MBO(management by objectives)based on the characters of universities and the possibility of constructing the system of RCM suit for university developing and financial management. Thirdly, the author spread out the issue and confer the principle and function of constructing RCM on universities and its checking ways systematically and wholly. At last, paper respectively discuss budget writing, regular control, term checking from three phases of RCM: planned control, concurrent control, post control, which make links of RCM join together, forming a tight system orderly so as to achieve an objective to monitor and control cost truly.