The Study On Calculation And Sharing Of Costs Of Higher Education In Our Country

With the reform of the system of high education charges of our country, calculation and sharing of costs of higher education has already become a problem to which administrators , policymakers of higher education and those educated pay more attention . Through references to research results on the calculation and sharing of costs of higher education both at home and abroad, this thesis discusses about the calculation and sharing of costs of higher education basing on the realities of higher education in our country firmly and achieves some new results.At the beginning, the thesis explains the definitions of the costs of higher education made by domestic and international experts and scholars. Based on this, the thesis concludes the classifications and characteristics of costs of higher education further. And the thesis also analyses the evolution of higher education costs calculation in our country.Then the thesis researches on the connotation and main indexes of efficiency of running a college. We emphasize that the management system of higher education costs should be established to improve it. Then we clarify about the relative concepts of higher education costs calcalation.In the fifth chapter, several problems like the principles of items setting and classifying of higher education costs are solved. Concrete mode and index systems of higher education costs are clarified. On the basis of above-mentioned theories, the thesis proposes a simulation case of costs calculation of a university and analyses relevant operations such as changes in establishment of costs subjects, accounting disposal of calculation of higher education costs and cost report of higher education. Also we establish a integrated fuzzy model to evaluate the efficiency of college expenses with an example in chapter six.Finally, the thesis introduces sharing of higher education costs and the reasons whywe should study on the sharing and compensation of higher education costs. And then the roles of those educated, employers, universities, and government are definite in sharing and compensation of higher education costs.In conclusion, aiming at offering relevant references for decision-making on the calculation and sharing of costs of higher education, this thesis focuses on the theories about higher education costs and the methods to realize it.