A Study On Accounting For The Education Cost Control Under The Market Economy

Cost control studies of education in China began in the 1990s. Despite a late start, the cost control of education research is concerned by more and more people since the 1999 higher educatiion expansion. One hand the expansion higher education has stretched resources to meet the more and more students ,it should be a demand for most of the colleges and universities committed to the preparation of the new campus development, with the result of a large intrest of loan . On the other hand, due to traditional factors, the colleges and universities often break the budget, with serious cost overruns, and the utilization of educational resources is very low. Because of the conflicts, the financial statement of many colleges and universities is difficulty, and the chain of funds is broken in order that the wages and bonuses can't be paid off . The author thinks that colleges and universities must change the traditional attitudes in day-to-day operation of great importance to establishing and operating philosophy, aware of cost control, timely and decisively the means to the cost control in order to achieve the greatest benefits of higher education , in order to achieve success towards a virtuous circle of development.There is few reseach about the cost control of the higher education at home and abroad , and the author refers to the research of the successful experience of the business community, the use of literature, comparative analysis and qualitative research methods. The author researches on the cost control of higher education carefully such as searching gold in the sand in order that researchers and managers make full use of it. The research on the specific steps is as follows:Part I: With an overview of the conception ,the characteristics and composition of both the cost of higher education and the education cost control, the author refers to the available information.Part II: Talk about both the nessicery of the cost control and the practical significance of the higher education cost control.The higher education in colleges and universities to achieve cost control is a necessary requirement for competitive advantage,and is able to control the cost of education in colleges and universities as soon as possible to reform the accounting system; is a basis of determining a reasonable fee of the colleges and university students; and is the management requirements of colleges and universities to the education costs Lost control .Part III: Analyze with the problem of the colleges of education control. These problems are a poor sense of control over the education cost, lacking of unified standards to control the cost of education, wasting of educational resources and inefficient co-exist, and so on. The article also analyzes with the source of the trouble.Part IV: Talk about the theoretical issues of the cost control in the colleges and universities. Firstly, the two basic theories of the cost control: the cost of modern management theory and the objective of incentive theory; Secondly, the education cost control in colleges and universities of the five principles: the principle of rationality, the principle of comprehensiveness, the principle of control, to maximize the effectiveness of the principle of And the principle of an exception.Part V: Talk about the specific measures about the cost control. Firstly, set up the staff's awareness of the cost control; Secondly, finish the object of the education cost control by the establishment of higher education system and the cost control education system . Thirdly, through human resources control, and the material resources cost control , the college and universities can strengthen the education cost control.This article aims at the higher education cost control by theoretical study ,and provides ideas and methods for the implementation of the cost control. It will help improve the management of education in order to optimize the allocation of resources for the advancement of education; colleges and universities is conducive to promoting the income distribution system and the building of a sound system. The higher education cost control study is nessicery to the market economy and social development of the Chinese sustainable development.The establishment of the modern university system out of the capital constraints makes the colleges and universities into the sound development of the healthy road significantly and urgently.