Analysis On The Educational Cost Accounting Of Higher-education Institutions In China

Has been to school because of non-profit organization targeting the properties of the two schools with the government and the main cost of education lack of understanding, coupled with the complexity of the educational activities of their own, resulting in the 60s last century, the educational cost the problem is still explored. Even today, people can only be based on statistics and surveys the cost of education has been a rough data, just to cope with internal and external information needs of the parties, the people in the analysis of education costs are directly funded by student alternative education student cost of education, accurate information needs of the data are concerned, this is the case and the desire and not. Cost of higher education funding and the development of the fundamental basis for the standard fee, the cost of education data, especially the cost of higher education data and other relevant government departments to educate investors to do the budget and final accounts and education an important basis for decision-making information, it should be colleges and universities to strengthen the internal management, improve teaching efficiency of resource allocation and utilization of an important basis, it is precisely because the cost of education there is a strong contradiction between needs and possibilities, this article will present the accounting of colleges and universities to study issues related to cost accounting for educational difficult and the urgency of this enormous project of building blocks.In this paper, first the cost of education at home and abroad to conduct research outlined in the full education on the necessity and the possibility of cost accounting basis, in-depth analysis of why so urgent and important issue is still not resolved the reasons for and higher education costs and cost comparisons between products, the more clear-ching of the geographical specificity of the cost of education has naturally put forward the idea of building a cost of education and countermeasures, and then the author of the basic processes of education costing more in-depth research, particularly on the cost of the project cost of education and related accounts for well-designed, and finally, the author gives an example of accounts to deal with.