Study On Education Cost Accounting Of A Medical College

ObjectiveAs the China social market economic system continuous improvement and the higher education, the continuous deepening of reform, higher education funding sources of financing transforms national financial allocations from the gradual transition to the state, society, educated individual-based forms. With the continuous expansion of the scale of higher education, funding shortage has become a common problem colleges and universities. How to correctly account for the cost of education, controlling unreasonable expenditure, reduce waste and maximize the educational value of money, the cost of education to establish a scientific management system has become the universal consensus of university administrators, and many educational accounting workers also are actively exploring, and strive to establish a higher education effective cost-accounting system. At present, China education cost accounting stays in the research stage, there is no uniform accounting systems and standards, the use of this method of accounting adjustments of higher medical schools accounted for the cost of education in order to explore the feasibility of establishing a cost-accounting systems and standards of education provide some scientific basis.Materials and methods1,Investigation objectA Medical College is the investigation object.2,Investigation methods(1) Data SourceThe department of A Medical College meter money department, equipment department, personnel department, house property section, experimental animal, graduate school, teaching administration and scientific research department etc related to unit supply required data. The inquiry period is 2003-2004,2005-2006.2007-2008 academical year.(2) Cost item classify and data processing①Cost item classifyAccording to the 2005 National Development and Reform Council issued《the cost of higher education to train supervision and examination measures》proposed in college education cost accounting principles that accrual principles, related principles and classification of accounting principles, build costing system and the determination of the education cost items:the cost of the whole school and faculty student project is divided into wages (wages, pension insurance, surplus, free medical service fees), official fees (official fee, business entertainment expenses and grants), operating expenses (operating expenses, acquisition of laboratory animals. pharmaceutical materials, other check devote one's efforts to toll, practice fees, research expenses, equipment purchase costs), depreciation costs (housing depreciation, equipment depreciation, furniture, book depreciation), repairing costs. For the public cost-sharing using multi-factor assessment.②Data processingExcel software through the establishment of a database using the method of accounting adjustments all the educational resources collected data sub-finishing and conversion.ResultsThis paper uses more medical institutions of representative institutions and professional conduct accounting research, namely:clinical expertise, basic professional and public health professionals.2003—2004 academic year costing A Medical College Education2003—2004 academic year A Medical College, the total number is 18654 students in the school which converted the number of the school standard students is 12689. School education cost 193.234 million yuan, the annual student cost is 15.20 thousand yuan. Years rawness cycle equal cost 71.00 thousand yuan; College of basic medical science equal council 9.50 thousand yuan. School of forensic medicine equal council 32.70 thousand yuan; School of Public Health annual student cost of education is 39.90 thousand yuan.2005—2006 academic year costing A Medical College Education2005—2006 academic year A Medical College the total number is 23470 students in the school which converted the number of the school standard students is 15979. School education cost 255.1912 million yuan, the annual student cost is 16.00 thousand yuan. Years rawness cycle equal cost 74.80 thousand yuan; College of basic medical science equal council 11.70 thousand yuan. School of forensic medicine equal council 17.30 thousand yuan; School of Public Health annual student cost of education is 24.30 thousand yuan.2007—2008 academic year costing A Medical College Education2007—2008 academic year A Medical College, the total number is 25901 students in the school which converted the number of the school standard students is 17859. School education cost 301.9268 million yuan, the annual student cost is 16.90 thousand yuan. Years rawness cycle equal cost 79.70 thousand yuan; College of basic medical science equal council 12.10 thousand yuan, School of forensic medicine equal council 18.70 thousand yuan; School of Public Health annual student cost of education is 24.20 thousand yuan.ConclusionAdopt treasurer method of adjustment versus higher medical college school carry on internal education resource measurement possess feasibility. Schools can take advantage of the information available for the cost accounting in order to meet the needs of cost management in the school.