The Pricing Mechanism Of The Internal Transfer Pricing In China's Colleges And Universities

Along with our colleges and universities scale expanding unceasingly, the departments of colleges and universities have become a lot of actual legal entity or relatively independent accounting units, marketization pattern appears gradually. In order to avoid the waste of resources for excessive size, it is necessary to establish a responsibility accounting system in colleges and universities, the division of responsibility center, formulate the internal transfer price, definite responsibility of each unit. Some developed countries are on the long-term research and practice, and our country hasn't carried on the research of the internal transfer price.Based on comparative research and case study, reference to cost distribution basis of responsibility center of foreign universities, for the actual situation in our country, following the basic principle of the formulation of the internal transfer price, on the basis of analysis of income and expenses and the division of responsibility center, we design a suitable calculation model of the internal transfer price of colleges and universities in China. The internal transfer price calculation principle will be the first introduced into China, it reflects every unit price of resource consumed by the activities of colleges and universities accurately. We also propose some relevant suggestions on the difficulties and problems of designing and using the model. The model provides theoretical basis for computing the prices of the resources in colleges and universities scientificly. It also beneficial to allocate budget scientifically, dispose resources rationally, strengthen the competitiveness of colleges and universities and ensure the sustainable development of colleges and universities in China.