Research On Colleges' Educational Cost Accounting

For a long time, as a national financial institution for funding, all of colleges'expenses are committed by the national finance. As a result, colleges use the budget as the only control in the educational process, and focus on only social benefits but not cost-effective with no more sense to cost accounting, which caused a serious waste of state assets and even illegal use. As the development of China's market economy, colleges were also pushed to the market, which requires them in the emphasis on social benefits at the same time to pay more attention to economic efficiency. Particularly in the shortage of the educational funding, it is more necessary to implement colleges'educational cost accounting. At present, China has not yet issued on institutions and methods of colleges'educational cost accounting so that this research has important theoretical and practical significance.This paper uses the combined methods of theoretical research and empirical analysis, qualitative analysis and quantitative analysis. First, based on colleges'actual situations, it analyses the feasibility in the implementation of colleges'educational cost accounting by using the related theories such as the theory of quasi-public goods, the theory of higher education cost-sharing etc. Second, it defines the objects,premises,principles and projects of colleges'educational cost accounting. Third, based on the foregoing analysis, it brings up the method of colleges'educational cost accounting, and focuses on analyzing the core of the method - the aggregation and distribution of colleges'educational cost. Finally, it illustrates the concrete use of the method of colleges'educational cost accounting through one case.The innovation of this paper lies that it carries out a full analysis in colleges education cost and the corresponding accounting method, which enrichs the theoretical cost accounting in theory--cost accounting will be applied to the education system to be refined in-depth research, and brings up a set of operational methods of colleges educational cost accounting in practice, and uses the actual financial data to carry out its verification. In this way, colleges implement education cost accounting through corporate-style management, will be able to allocate their resources more rationally, strive to improve management, education, scientific research, and speed up to catch up with the advanced colleges and universities abroad.