China's Education Cost Accounting Study

As the socialist market economic ideas in the field of higher education promoting and the continuous deepening of reform of higher education, colleges and universities in china have from a single cause-oriented units for the gradual transformation of the community schools on their own independent legal entity, the human capital theory and the effectiveness of economic and social development aspects, such as strong evidence of higher education is also an important productive investment, inputs and outputs, school education should emphasize effectiveness, and should establish a cost-conscious. Enhancement of cost accounting, the national standard for formulating standards and tuition, reasonable cost of higher education to establish the scientific basis for sharing mechanism, strengthen college education resources management and utilization, increase management efficiency, ease the chronic shortage of funding an effective way, the higher education system the reform of colleges and universities, as well as an inevitable requirement set an important basis for school size, and is conducive to promoting college accounting system and constantly improve and build scientific, standardized, easy-to-use education cost accounting system. Clearly, colleges and universities to do accounting as a prominent theoretical value and practical significance. However, in actual operation costing colleges and universities may have come from the understanding level, the system level and the operational level obstacles, in particular there is a great gap between the current accounting system of Chinese universities and the requirements of cost accounting education, the conditions of cost accounting do not exist. This college education cost accounting, as well as the lag of the resulting ills, causing limited educational resources college in serious waste and inefficient operation, and seriously hampering the development of the colleges and universities, government decision-makers, parents, and other relevant external interests who are concerned about the issues. At present, many financial accounting and management experts and scholars on the costs of higher education do some of the parties set out and do some meaningful attempt, but very rough pan, no formation of a viable, complete reunification of the costing system of higher education. Therefore, the centre for higher education costing accounting system becomes our problem demanding prompt solution.This paper plans through five chapters to study from the two levels of theory and practice by the use of theoretical analysis, empirical research, qualitative analysis, quantitative research, comparison, categorization, deduction and other methods. Chapter 1 summarize and review the present situation of the study at domestic and abroad, then introduce the major content and method of this text after expounding education cost accounting background and significance. Chapter 2 focuses on higher education-related costs on the concept and theoretical assessment, a clear sense of college accounting concept to define the cost of education, higher education cost accounting to establish the correct starting point for the analysis of the logic and the foundation. Chapter 3 chiefly analyzed the status of our country colleges and universities cost accounting, existing problems and cause analysis. Chapter 4 put forward to reform and improve the college costing ideas and initiatives from the university objectives, assumptions, and other elements referencing mature and effective method of enterprises costing accounting, and put forward to the conceive of constructing cost accounting system. Chapter 5 bring forward the policy proposals of operating cost accounting and come to the conclusion.