The Study Of Educational Cost Calculation Of Institutions Of Higher Education

The data of educational cost of institutions of higher education are very important information concerned by the governments, the institutions of higher education, the students and their parents. The information is not only effective tool to make the efficiency of utilization for the educational resources better and improve the management of institutions of higher education, but also significant dependence for the governments and the institutions of higher education to establish correlative standard of tuition and for the students and their parents to invest in education. But now the study of educational cost calculation of institutions of high education is just beginning.This paper is a systematic study of the theory and operation of some problems with the calculation of educational cost through thinking about the characteristic of institutions of high education in China. And at the last part of the paper, the problems of cost-shared by higher education are studied from the aspect of the theory and its verification. The findings mainly include the following.The first is the theoretical problems with the calculation of educational cost of institutions of high education. The educational cost of institutions of high education is the actual expenditure of money that the educational service is provided by institutions of high education. Its calculation not only must comply with the general principle of the calculation of the cost, but also should institute the objects and items of the educational cost according to the characteristic of the products of institutions of high education. Now, the main obstacle of the educational cost calculation is the characteristic of non-profit-making organization of institutions of high education and the cash basis executed by institutions of high education.The second is the idea of calculation of educational cost according to the accrual basis and the cash basis at the same time. Before the Accounting Regulations of Institutions of Higher Education are reformed, educational cost can be calculated according to the accrual basis and the cash basis at the same time to avoid the conflict between the accrual basis and the cash basis.The third is the regulation of cost-shared by higher education that should be improved as soon as possible. After the policy of cost-shared is executed, institutions of high educationobtained more educational funds besides government appropriation for education. It is significant for institutions of high education to execute this policy. But in recent years, tuition of institutions of high education increase too fast to be accepted by general public. With an empirical study of the data from the per capital annual net income of rural households (or per capital annual disposable income of city households) and the higher education tuition and fees, the author proves that tuition is so high that the equity of higher education has been effected. So certain counter measures need to be taken by government as soon as possible.It is important for calculating educational cost to define what is the educational cost of institutions of high education, to study the hypotheses and principles of the calculation of educational cost and to institute the objects and items of the educational cost. The idea of calculation of educational cost according to the accrual basis and the cash basis at the same time is the base for the reform of institutions of high education and the conditions for establishing the perfect regulations of the calculation of educational cost. Through studying the theory of cost-shared and analyzing the circumstance of the tuition and fees of institutions of high education, the author proves that tuition is so high that the equity of higher education has been effected, furthermore presents some policy-suggestions. All of these are meaningful for defining the obligation of the government, students and their parents on educational cost-shared and establishing the perfect regulations of the educational cost-shared.