The Study On Cost Calculation Of Higher Education In China

In recent years, China's market economy has undergone an unprecedented development, higher education management system for its continuous reform, higher education has aroused the cost from all walks of life, the various sectors and departments of generall conccern. For schools and universityes continue to promote institutional reform, education philosophy, the source of funding trends in admissions, employment, entrepreneurship, the results in all aspects of the exchange has made substantial progress, no longer is a single type of individual, but to the community pluralism has evolved into an independent legal entity. In the face of opportunities and challenges at the same time, institutions of higher learning how to do a combination of economic and scientific research, social and economic benefits "win-win" it? This requires the enterprises in the economic activities of the most basic methods - the introduction of cost accounting management mechanism inside the college. Therefore, the cost of higher education to explore related issues it is highly relevant, and to establish a practice to operate in a meaningful and cost of higher education has become an inevitable direction of thinking. The main purpose of writing this article was that it would cost higher education issues related to theoretical research, in view of activity-based costing and cost accounting higher education is similar in some respects, the proposed activity-based costing to account for the cost of higher education, China's education improve the cost accounting system.Firstly, the concept of cost of education-related research, clarified the meaning of a series of related concepts, cost accounting and accounting education in colleges and universities, as well as the assumption that the characteristics of the cost of higher education to conduct a brief introduction and classification.Secondly, the cost of higher education should be clear to explore several issues. From the beginning of the eighties, China's large number of experts and university management education began in-depth study of cost accounting. During this period a lot of issues on their own perspectives and views, but, after all, the benevolent see benevolence, the wise see wisdom, the lack of consensus on these issues we have not come to a unified conclusion. The author in the past the main cost of education, accounting object, accounting period, the cost of the project, accounting principles, methods and general procedures, fixed assets depreciation, R & D expenditure to deal with such issues as the basis of the study, and then further explore the formation of these issues some of the views of their own.Finally, the cost of China's current higher education that exist in a number of issues analysis, cost accounting system of higher education in the principles of constructing a clearly defined and the characteristics of higher education cost and operating cost method to compare the characteristics of accounting to determine the its similar in some respects, and can be combined for use, and in accordance with the operating cost method of accounting procedures to account for the cost of higher education, from the practical point of view the case studies.