The Cost Of Higher Education Management Studies

With setting-up of the market economic system and the constant deepening of the reform of university management system, management about university educational cost becomes a popular concerned problem that administrators, government departments, students, parents and researchers generally pay close attention to day by day, also many scholars have carried on research to it. This text has defined the concept and forming of educational cost of the university under the market economic system, structured the theory and method system of university educational cost taking accounting analyzing and controlling as main content, and has carried on relevant empirical analysis. The article points out: In the accounting of university educational cost, the double tracks system accounting treatment method that should design the general account and subsidiary account coordinates university accounting's contradiction with educational cost accounting; The analysis on university educational cost should go on to three respects, such as its influence factor, structure, functionality, etc.; In controlling the university educational cost, university educational cost control responsibility system should be set up, and the component elements of the educational cost should be controlled one by one. The study on university educational cost management has important meaning to national macro-management and university's microcosmic running a school.