The Research On Accounting Cost Of Higher Education

In knowledge economy, higher education becomes more and more important in every country, as a main approach of cultivating higher talent. As a quasi-public sector, the development of higher education must depend on the investment of government and educatee. Under market economy, economic efficiency of education has been considered as significant as labor productivity of enterprises. Higher education charge become higher these years, so public price hearings is proposed. At the same time, the higher education's debt is higher Accounting cost of the higher education is the general situation.The theory of accounting cost of the higher education hasn't formed yet, so there are still many differences. Accounting cost must have to span many obstacles, especially in china with so deep-seated concept. However, there are possibilities.This article first tries to bring forward the new conception of higher education cost, with reference to many experts' opinions. Accounting system and method of enterprise have great referent value. Based on this, the basic theory of higher education cost is proposed next, especially the clarification of accounting items. Next the procedure of accounting cost of higher education, and costing sheets is designed, also with an example. The aim of accounting cost includes controlling it, including many items such as: principles,methods and so on. This is an innovation. Theory and examples are used, with concrete sheets, is the main approach.Accounting cost of the higher education has great theory and practice meaning. Universities use the data to find the difference, seek the reason and build a system of responsibility cost. The government makes use of them to settle finance appropriate funds, and makes sure the charge standard. The cost accounting system will be build sooner or later.