Research On The Cost Accounting And The Policy Of Tuition And Fee For Higher Education

The tuition and fee for higher education is a state policy that is regulated under some theoretical direction and practical background. The regulation and enforcement of the policy has a strong practicality and policy-related. Nonstandard behaviors in the practice can be adjusted by the system. Educational cost is one of the important bases for government at different levels to formulate the standard of the tuition and fee, but now we don't have a feasible accounting method.Through researching, the author designs a feasible cost accounting method of higher education, puts forward some suggestions to improve the problems in the current tuition and fee for higher education.The author expounds the system of cost accounting and report of higher education from three aspects.A. In according with the characteristics of educational cost, the author puts forward a viewpoint, that is to sum up the educational cost on the basis of school and department, to take the major, educational background and grades as the object of cost accounting, to divide the all kinds of expenses correctly, to allocate correlative expenses rationally and report the total cost and the unit cost of each department, every major and various level of students comprehensively.B. According to the current accounting system for institutions of higher learning, the author designs educational cost items and puts forward views about accounting contents of each item, methods of linking up these items with current system, and ways to convert...