A Study On The Cost Accounting Of University Education Based On Activity-Based Costing

China's university education faces enormous change at the turn of the century, while the financial management becomes the important issues of reform. The total number of students in the China's various types of university education rank first in the world since 1998.The rapid development of education has also led to a range of social problems, and financial pressures continue to increase, which leads to the result that the school's financial allocation is far well keep up with the speed of expansion of the school and the school's financial can only be raised through its own to meet the normal operation of schools. But the non-standard tuition fees, out of control for finance and so on become the focus of attention. This allows us to have to face a new topic, "grew up" of the Chinese universities need to re-examine the rapidly changing education market, and to continuously improve the level of financial management to cope with pressing competition.At present, China accounting for the cost of university education is still in the stage of using statistical methods, The accounting books at the university weren't carried out a continuous, systematic and complete reflection, which leads to the result that the educational cost data is not accurate and can not provide a reliable basis for relevant policy-making. With the establishment and continuous improvement of the socialist market economic system, and the continuous deepening of institutional reform, people have a new understanding breakthrough about the cost accounting of education. Education is not only a social welfare undertaking, but also has the nature of the industry. Our country university which is used to foster the talent for the country, not only pays attention to social efficiency, but also considers the economic efficiency. At the same time the cost of university education is to determine government funding and collection of fees. Therefore, how to strengthen educational cost becomes one of a hot topic in China's educational development in recent years. This paper attempts to use activity-based costing to account for the cost of university education, and explore new ideas for an educational cost accounting.This paper attempts to use the more sophisticated activity-based costing methods to account for the cost of university education. At the same time, combined with economics, accounting, management, education and other related theories and methods, this innovative new idea is used to carry out education costing from the theoretical and practical point of view.The article is divided into five parts. The first part is introductory, which describes the research purpose and significance, and then the domestic and international research on the status of activity-based costing and the research framework of this article are reviewed in the part. The second part is about the Activity-Based Costing concepts, computing theory and the status quo of university education cost study, and at she same time, the comparative advantages of activity-based costing is analyzed. Based on the theoretical system of the operating cost method, university education cost accounting system is designed in the third part. The fourth part is the analysis of specific case using the design of cost-accounting system. Part V includes the conclusion and the prospect of the study. According to the theory of activity-based costing, the costing system of university education for the university is built to reduce the waste of resources and to fully enhance the educational cost-effectiveness of great significance.