Research Of The Educational Cost Accounting System

University's financial management is the important component of the university's management. At present the university's accounting job lasts the pattern of the full al-location of budget management. The cost accounting has not been become main content yet. In basically the system and methods of the cost accounting hasn't be formed. This definitely affects the cost controlling and reduces the use value of the accounting in-formation, which in turn affects the university's management. If the cost accounting system of the education is not scientific and can not reach the accurate requirement, which certainly will affect the financial management's completeness and validity. For one thing, university carries out the education cost accounting that the cost and cost project can fix in scientifically, improves an expenditure controlling validity. For an-other thing, it can check and ratify the level of the educational resources consumption in scientifically and provides support in working out compensating and sharing policy rationally.This paper amounts six chapters. Chapter one is introduction, which introduces the background of this study, develops the current status in quo of home and aboard. Chap-ter two summarizes the significance of the university's educational cost accounting and the scientific definition of the educational cost of the university. Chapter three analysis theory premise of the university's educational cost accounting, including the general principle, accounting objects, accounting period and so on. Chapter four designs the university's educational cost projects and accounting items. Putting forward the design which sets up the cost and the cost accounts using related degree of the accounting ob-jects then accounts respectively. Chapter five explains the processes and methods of educational cost accounting. With guidance of accounting theories of educational cost, we design the educational cost process and methods, using accounting measures of product cost in enterprises for reference. Next we record, collect and distribute all ex-penses of the university and calculate the educational complete cost of the university; compilation the educational cost statements by using the accounting results. Chapter six proposes a simulative case of educational cost accounting of university basing on this system. Using by concrete example of some educational cost accounting of the univer-sity which study the collection and distribution of the specific items in the educational cost. Complement and explanation for the accounting process designing in the chapter five further.