The Discussion On Accounting And Management Of Colleges And Universities Education Cost

Under the past planned economy system, the colleges and universities education funds in our country mainly depend on the government financial allocation, very little on individual. The government pays much greater attention to colleges and universities'social effect than their economic efficiency, and the universities themselves also lack the corresponding cost consciousness, therefore, the accounting and the management of colleges and universities cost has not received enough attention than it should. Along with the market economy development and the higher education management organizational reform deepening, the education cost information has become an important information which the university superintendents, the investors, the government departments, the students and their families and all related concern, it has became imperative for colleges and universities to implement education cost accounting and management and provide accurate education cost information.At present, our country's education cost research is still at the theory discussion stage, and the colleges and universities accounting system is still on the basis of receipt and disbursement, we are in need of essential rationale and the policy basis to implement cost accounting and management, no effective accounting system or the cost management mechanism has been formed. This article is based on the university finance practice, and is attempted to follow the domestic and foreign research results, to explore the establishment of education cost accounting system and management in universities, and hope contribute to the establishment of the cost accounting system management in the universities. First, to clarify some concept concerning university education cost, and proposed the viewpoint that university education cost should be limited to the actual expenditure under the present condition; Next, in consideration of the actual situation of China's universities, to elaborate some basic theoretical issues about accounting premises, basic principles, cost objectives, calculation scopes, cost projects in education cost accounting, further to induce cost gathering and allocation procedure in university education cost accounting, and to analyze the case of single track system and the double track system calculation practice with the actual situation of a university in Zhejiang province. This article believe it a reality choice for the university to adopt the double-track system calculation at present stage, but a trend of development for single track system calculation; Finally, this article attempts to introduce responsibility cost management on the basis of education cost accounting in universities in order to strengthen the cost consciousness and cost management in universities, thus enhance the utilization efficiency of resources in universities.