| In recent years, with the rapid development of our economy, unceasing deepening reform of the education system and the public financial system, the economic environment of universities has changed dramatically. Phenomena such as outsourcing college services to independent service providers, establishing second-level independent college, expansion financing channels of education and large bank loans have become more and more popular; the current Accounting System of Colleges and Universities obviously can’t meet the business transaction needs of the colleges and universities, therefore the reform of accounting system of colleges and universities is inevitable. The ministry of finance issued the Accounting System of Colleges and Universities (the second draft version) in the September of2010in order to make a comprehensive revision of the Accounting System of Colleges and Universities (try-out)。The main purpose of this revision is to make accrual basis accounting as the fundamental accounting basis in the business transactions of colleges and universities, to provide various information on the cost accounting of colleges and universities, national public finance system reform and management of state-owned assets in colleges and universities as well as the performance evaluation of the fund-using in colleges and universities.We can draw a conclusion from the reform and development of higher education that on the one hand, the government continues to increase investment in colleges and universities which make it necessary to evaluate the efficiency of the fund-using in colleges and universities; on the other hand, family educational expenses for higher education increased year by year under the current higher education system, therefore doubt on the criterion of education fee in colleges and universities was growing steadily among students and parents, and the scientific basis of the education fee offered by colleges and universities is needed. Besides, all those factors such as public education resource scarcity, higher education industrialization and fierce competition among colleges and universities are driving colleges and universities to adopt education cost accounting system. Therefore, how to build up a scientific and reasonable education cost accounting system in colleges and universities should be addressed initially.Based on the research background and significance of the education cost accounting in colleges and universities, the article make a deep probe into the basic principles of education cost accounting in colleges and universities by adopting comparison method, literature method and deductive method as well as other methods. In the article the main research on higher education cost include its definition, classification, characteristics and its accounting principles as well as accounting hypothesis and other basic theories, in the meanwhile the cost accounting objective, accounting scope and accounting methods of the higher education are settled clearly. Based on the market environment and the special management system of the colleges and universities in china, in the article a full analysis of the research status of education cost accounting in colleges and universities and the current existence problems is made and corresponding countermeasures are put forward to solve the problems. The major existing problems include the controversial opinions on basic theory of education cost accounting, consciousness weak of education cost accounting, deficiencies in education cost accounting system. After a comparative study of the procedures of three accounting methods, as well as their respective advantages and disadvantages, this article puts forward prospectively the specific steps of education cost accounting in colleges and universities under the new education system and designs innovatively the accounting books of education project cost and the distribution and collection forms of the education cost in order to do better in the area of education cost accounting. |
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