| The Chinese Higher Education Act which was issued in 1998, stipulated that the administrative department of education under the State Council and other related departments under the State Council stipulate the annual expenditure’ regulations and the basic principles of fundraising according to college students’ average nurturing cost. From these we can conclude that there are clear criteria for the colleges’tuition. The criteria are the reference of average nurturing cost, social and the student parents’ endurance.According to the The Measures for Higher Education’ Nurturing Cost’ Supervision and Examination (on trial) issued by national development and reform commission in June 2005, China higher school education training costs prison trial measures (trial) ", average nurturing cost is the training cost of higher schools cultivating a standard student’s average cost. How to correctly account education institutions’ cost, to determine the cost of colleges’ allocation standard and to define the standards for college tuition, are the problems concerned both by the government’ policymakers, and the students’parents, as well as the social and the ordinary people.Since the 1990s, the state council’s education administration departments have reformed the standards for college tuition many times.In summary,college tuition charged should be referenced by the average nurturing cost, social and the student parents’ endurance, and should share the education costs by the quantity of educational income received by the educatees. This Semmes standard and fair, but the higher education’s training cost hasn’t got a authoritative view. The phenomenon of unauthorized collection of fees by educational institutions is also deeply concerned by the educational ministry and the attention of experts and scholars, therefore educational ministry will formulate The Verification Method of Higher Schools’ Average Nurturing Cost Supplies Cost to resolve this problem, and it is also used as guidance for local departments to formulate rational tuition standards for schools belonging to different categories and different professionals.Checking and ratifying training costs is not just a criterion of managing the unauthorized collection of fees by educational institutions education collects fees, and is also a important index of measuring a college’s funding returns. At present, there are serious problems of many local colleges’ cost management, and still faced with the education resources shortage and resource waste’s dual pressures. Plus every school’s nurturing cost being unclear, and it’s difficult to accurately calculate, which make the allocating funds to colleges only according to former experience. In order to clearly analyze the reasons which cause the situation, we carried out a series of research activities.Based on the former research, according to the actual cost data of A college in 2009, this paper makes orderly distribution of students’ consumption of educational resources cost occurred in the process of training and calculated the average nurturing cost for different subjects, formed a kind of service-oriented measuring method of average nurturing cost, making service provision and accepted as the guidance、adhering to the principle of service consumption resources、according to the service’ cost’ circulating procedure. The functions of using service-oriented quantitative measure of college students’ average nurturing cost to calculate the cost are as follows:(1)It can help government administration department evaluate colleges’ cost and efficiency of running school, establish the standards for reasonable financial allocation and charging. Because the higher education cost and managerial benefit evaluation criteria differ in various levels, the calculating basic standards for national and local fiscal appropriation of college students and charging differ, the comparability of higher education cost data is poor, which will do bad to the unified management system and social evaluation system’s establishment. Therefore, establishing the unified higher education cost accounting system is the basis of evaluating colleges’ costs and benefits formulating the standards for fiscal appropriation and charging from students.(2) It can help colleges strengthen internal management, reduce the teaching cost, improve teaching efficiency. With the expansion of the scale of schools, during the working process, budget implementation being lax, cost awareness not being strong, the insufficient attention to benefit seriously influence and restrict the development of the schools. Meanwhile, most of the higher schools are living in the way of "salary comes from the fiscal appropriation, improving staff treatment and maintaining daily operation depend on tuition and accommodation fee, development depends on bank loan". Although some colleges have got certain effects by moderately controlling the expanding scales and searching for new income growth, but strengthening internal management, reducing the teaching cost and improving teaching efficiency are remaining for long way out.(3) It can help the education cost-sharing parts make reasonable evaluation of colleges. The government、students and their parents、taxpayers who share the education cost have the right to evaluate relevant colleges in all,and the basis of evaluating is the unified、true and comparable data provided by colleges,while the information of nurturing cost is indispensable.This study set out to compare the average nurturing cost domestic and foreign countries’relevant literatures,and discussed the necessities of cost accounting、theoretical basis、developing situation and accounting methods, listed the difficulties among the necessities of the study of average nurturing cost and the mathematical model’s building and measuring. Based on the fact that currently there are more theoretical research、less empirical study and the concrete operation is weak, the paper gave an integration of average nurturing cost’s analysis and the research of the theoretical analysis of service-oriented measurement of average nurturing cost,and do more research on the calculation of average nurturing cost. In the process of research, the paper was on the basis of A University’s real data in 2009 and confirmed the running cost by different subjects, then allocated the teaching cost and service cost according to professionals, and then it concluded the running cost of different subjects and different professionals. Finally, on the basis of this university’s research achievements, the paper expanded the scope to other colleges, made investigation according to different schools and gained running cost data among different colleges’different subjects and different professionals, and extended the research results to other types of colleges.This study aims to develop measurement method of average nurturing cost based on service-oriented measure. In of study the method, based on Glasgow university’s mode of average nurturing cost, comprehensively adopting econometrics、cost accounting and other related multi-fields principles and theories, using research、data analysis、the summarizing conclusion of empirical research method, from theoretical support to the case analysis,these made the method of average nurturing cost more scientific and rational, and for government and colleges provides data support, and this provides data supporting for the government and colleges’ policymakers, improves colleges’ running quality and achieve the purpose of improving teaching efficiency.This paper is divided into 7 chapters, the main content of them are as follows:The first chapter is introduction, giving the description of this study’s background and purpose, researching ideas and frame, researching approaches, etc. The checking and ratifying of nurturing cost is not only providing a basis for the management of unauthorized collection of fees by educational institutions, at the same time, it can reflect the situation of internal schools’ management. Because average nurturing cost is the important index of a college’s funding returns, The checking and ratifying of local colleges’ average nurturing cost is an important mean of strengthening local colleges’ management, not doing accounting measurement work, we can’t know efficiency in school management, also cannot scientifically evaluate the schools’ running level and the management level.Chapter 2 is literature review, about the domestic and foreign countries’ literature review. This part gives overview about research and practice’s present situation of college students’ nurturing cost at home and abroad, and found problems in measuring collegestudents’nurturing in the course, such as the theory research being primary, empirical study being less, cost accounting and introducing methods more, concrete operation less, research according to different professionals and subjects points less. Based on this, This part put forward the starting point of the study, according to the actual occurring cost, making service as orientation, distributed cost according to providing-receiving service’s foundation,, distributed the cost that happened in the whole school to each college (department) of various subjects’ students according to this method, thus get each college (department)’s students’ average nurturing cost of different subjects.Chapter 3 is the theoretical analysis students’average nurturing cost, this part explains some relevant basic theories of average nurturing cost. This part mainly introduces the cost、education costs、students’average nurturing cost、 students’ average nurturing standard cost, discusses that college students’ nurturing cost should contain four parts:personnel expenditure、public expenditure、and the expenditure for individual and family’s subsidies、fixed assets depreciation, and the factors which influence students’ average nurturing cost, including external and internal factors.Chapter 4 is the measurement of students’ average nurturing cost based on service-oriented measure. This is the important theoretical innovation part, mainly discussed the service-oriented measure of students’ average nurturing cost’ calculation principle, metrology, measuring premise, measuring method and measurement process, and has formed the theoretical basis of this study.Chapter 5 is the case study of a college students’ average nurturing cost. This part mainly takes A university as example, and calculated this university’s different colleges’ average nurturing cost according to the chapter three and four’s principles and methods of measuring college students’ average nurturing cost, mainly including school level’s public expenditure、School’s offices and business departments’ cost confirmation and teaching departments’ cost measurement.Chapters 6 and 7 are about the conclusion, advices and research problems and the prospect of this research.The conclusion and managing strategies of this research:This research’s conclusion takes service-orientation as the foundation, through the summary of the internal departments’total cost in a certain accounting period, then distribute them to different departments according to various expenses’ service and receiving services, through layer upon layer’s distribution, finally distribute the summarized cost of different teaching departments to students who are benefited, then calculates out each department’s college students’ average nurturing cost in this fiscal year. Based on this, this paper advances management advices:guiding colleges to scientifically make financial budget, guiding colleges to make enrollment plan’s adjustment. The deficiencies of this study include that the cost allocating standard was not accurate enough, the representativeness of the sample is not high, the results of the data distribution only extended to the departments.The innovation points of this study: (1) The distribution was according to benefiting principles. In the case the apportionment of college students’average nurturing cost was according to "who benefited,who will get the apportion" principle, which make the results pf the cost’ apportion more precise.(2) Traditional calculating method usually adopt the whole school’s cost divided by total student number to get the college students’average nurturing cost, and didn’t calculated cost among different subjects. While this study calculated the cost by different institutes respectively,and correctly divided each cost’limits, which made results more precise.(3)The labor wages was distributed within delivering allocation methods, calculating settlement’s come-and-go among teachers in different departments between, distributing the cost according to their workload and the result was more accurate.The prospect of the research:(1) When distributing the cost this study failed to specific allocation to different professionals because of constraints of allocation’s standards. If conditions permit we can put it refined to details to make the results more concrete, and to reflect more cost and expenditure’s difference of the different subjects.(2) The assumption of this study was all the cost that happened was reasonable. It’s qualitative research based on the reasonable cost. |
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