Study On The Effect Upon Higher Education Input And Higher Education Quality Based On Cost Ananlysis Perspective

Higher education plays a decisive role in improving the population quality and enhancing human capital. In recent years, higher education have a change from elite education to popular education in our country with the expansion of university, a lot of problem about higher education become a hot issue. For example, education funding shortage, college debt run, decline in the quality of education ,lower employment rate of graduates ,university reform, educational equity issues. Education cost accounting, quality of education measurement system is a complex systemic problems. This article will research the cost of higher education and the quality of education from the costing perspective, then try to describe the relationship between investment and operating efficiency University. The research depends on the dates and case.?Through this theoretical and empirical research reveals the subordinates of the current provincial universities and higher education funding for student input in personnel costs and public funding and student a positive correlation between the quality of education, while student expenditures and the quality of education infrastructure negative correlation between; and the increase in provincial funding for higher education role in promoting the quality of education is more significant than the subordinates University. This also shows that China's universities and the current lack of financial input into the structure of irrationality.This article is divided into six parts, the first major study of issues related to domestic and international situation and the framework of this study and concepts were discussed. The second part introduces the theory of cost and economics of education, defines the costs of higher education of this study and the scope of the concept of educational quality, Lays the theoretical foundation for further study. The third part is the cost accounting of college education. We try to establish cost accounting system of education in the form of case analysis. It help us to find the main factors about education quality and provides the data basis for later analysis . The fourth part ,based on the previous results of theory and data analysis and existing conditions ,on the homogeneity of the five provincial schools of colleges and universities benefit analysis of the relative efficiency of different types of comparative analysis of cases of colleges and universities and colleges running the basic conditions of the compliance status of , and the interpretation of the results. The fifth part is the research question for this research from the angle of the Countermeasures and response measures. Part VI is about the inadequacies of this paper and discusses directions for future research.