Study On The Talent-cost Accounting Of Colleges And Universities

The higher education takes the mission of training the high-level professional personnel and developing the further science technology culture. Along with the socialist market economy's development, the College school's economic efficiency not only takes seriously for the Educational department, and for social various aspects universal attention. This article take this as a starting point, raising the cost of college personnel training research background, purpose and significance of the status quo of study at home and abroad and research methods, in the foundation of personnel training cost theory in colleges and universities , expounded the concept of the cost of college personnel, classification and characteristics of college talent for the accounting of the cost-accounting. Researching from the assumptions, accounting principles, accounting procedures and accounting methods in summary of key areas, and through specific examples to show that on the basis of the existing accounting information , the accounting adjustment is more feasible, personnel training colleges and universities can be calculated and get more accurate results by the accounting adjustment, which have great reference to researching university personnel training costs, and also propose more feasible solution to the common costs of students at different levels between the allocation criteria, and gives the illustration to explain, thus further current educates under the situation and the education environment to our country gives the discussion comment and the suggestion to this question research to reduce costs and improve the efficiency of school to make certain efforts.