Research On The Accounting System Of University's Educational Cost

University's educational cost accounting is an important component of university's management, and an important link of university's financial administration too. For a long time, central and local governments, the public all regard the university as public organization depend on state finance. The country is a single investment subject, all expenses of the school are undertaken by the country. Under the guidance of this idea, the university just uses budget as the index of controlling, only pays attention to the social benefit, does not pay attention to the economic benefits, which causes state-run assets waste even illegally used. With the development of market economy of our country, industrialization for education, the university has been introduced to the market. This requires the university to pay attention to the economic benefits further while stressing social benefit, especially short of education funds, should carry on university's educational cost accounting even more. As the university carries on educational cost accounting, the university not merely strengthens the financial administration, improve important means of efficiency in school management, but also reflect society current requirement and university reform and objective demand for development in university. At present, it is necessary for the university to carry on educational cost accounting.University's educational cost accounting is a subject of both the theoretical and practical research. This paper probes into university's educational cost accounting question from two respects of theory and practice; rely mainly on studying in practice. This paper amounts to five chapters. Chapter one explains university educational necessity, university educational cost and basic conception. Chapter two explains the general principle of university's educational cost accounting, check and calculate the target and determination of accounting period. Chapter three explains the establishment of university's educational cost accounting cost project and accounting items. Chapter four explains the returning and collecting and assigning of university's educational cost. Chapter five explains the steps of checking and calculating and cost analysis indexed of university's educational cost.