Assessment And Sharing Of Educational Cost In High School

China `s high education realized the transition from free charge to cost compensation in 1997. The charge standard in high education got higher and higher. Facing the increasing domestic economic burden, the charge in education like medicine,house,and social insurance became one problem of the people's livelihood in the whole society. To conclude, there are following reasons. Firstly, the national investment is not enough, and its increasing speed could not catch up with the speed of large-scale expansion. Secondly, the education cost is not clear, which leads policy to lose effectiveness. Thirdly, the education cost continues to expand. The main bodies who share the investment of high education cost are government,high school,individual person and family. Among them, high school is the main body of cost accounting of high education, and its action directly decides development of high education cost accounting and effectiveness. But, for a long time many high schools have no zeal to make cost accounting, and lack of motivation of cost accounting and cost control. Furthermore, the reform of relevant system and supporting system develops behind, which is against for accurate accounting of high education cost. How much on earth is high education cost? How to calculate? How to make compensation? With these thinking the author write the article. Besides introduction of background,research reality,research train of thought and research methods, the main body consists of four parts:PartⅠ. The concept and research meaning of high education cost.Through theoretically explaining the education cost, high education cost and high school education cost and differentiating arrangement of ideas, the author get the concept of high school education cost. High school education cost is the value of all the educational resource which high schools use to educate the students, but it does not conclude the expenses which students or their family pay for high education, and it also does not conclude the benefit which government,society and individual reduce or give up for carrying out education or receiving education. The author completely analyzes the four main characteristics of high education cost: (1) indirectness of cost compensation. (2) Region of cost. (3) Increasing by degrees of education cost. (4) Non-coordination of profit on the side of time.The research on high education cost is advantageous to limit the unnecessary expenditure including laborers,goods and material and so on, and to improve the effective utilization ratio of resource, and to use the limited resource to the fullest extent. So carrying out education cost accounting is an effective way to improve high schools` management and effectiveness.PartⅡ. The basic theory of high education cost accounting.Education cost was firstly provided in early 1960s, but it stayed in theory-discussing step in late 1990s. The main reason is the environmental limit of education cost accounting——because high schools belong to non-profit organization, and traditionally speaking, high schools never count profit and lose. This limits the development of education cost accounting theory and practice. To work out high education cost, the high school must follow the basic theory of high education cost. (1) accounting premises of high education cost: accounting main body,continuous operating,accounting period and the accounting basic monetary unit. (2) The main principles of high education cost accounting: power and ability occurring principle,apportion match principle,the principle of differentiating benefit expenses and capital expenses,benefit principle. (3)The main body of high education cost accounting: the high schools. (4) The object of high education cost accounting: service of high education which students of the school receive in a year. (5)Accounting period of high education cost is from August 1st to July, 31st next year. (6) Item establishment of high education cost would be divided into direct teaching cost and public teaching cost. There are seven kinds : teaching expenses,administrative expenses,students` affair expenses,the depreciation funds of administrative and teaching assets,service fee and other fees.PartⅢ. Concrete accounting of high education cost.Before accounting education cost, the high schools must distinguish clearly the disbursement nature of rear service expenses in high school,the industrious disbursement of the school,social insurance disbursement,housing disbursement, scientific research disbursement and non-school record education disbursement. High school accounting includes procedure design and subject establishment of high education cost accounting,financial processing design,report form design of high education cost and so on. With the conference of accounting procedure of enterprise cost, education cost accounting procedures should be divided into following steps: defining cost object and cost accounting period under the single track system, establishing cost item and cost accounting report, recording,gathering and assigning fees and cost accounting, and establishing cost report form.PartⅣ. The sharing of high school education cost.Sharing system of high education mainly refers to that the investing bodies of high education share the consumption total cost proportion and movement way. According to the historic succession variation process of the western and eastern education cost sharing system, the deep knowing about educational value function is the bases of thought about sharing system.In recent years, with the increase of economy, although Chinese government is also the main body of high education cost sharing, our government reduces the allocating funds to high education. In fact, nowadays tuition becomes the main funds of high education funds. The tuition in high school refers to the funds that high schools receive partial or complete educating cost. State-owned high schools receive partial educating cost while the high schools managed by people receive complete educating cost. In other words, for high schools tuition is the compensation of education cost. Receiving tuition not only depends on accurate cost information, but also takes the people's ability of sharing burden,the difference of locality,education quality and professions into consideration. According to our country's reality, on the basis of reasonable charge, our government tries to perfect fee-collecting system and solve the poor students to go to school and improve necessary system of funding students in order to realize education fairness.