Empirical Research On University Education Cost Accounting In China

In today’s era of knowledge economy,The country’s development is inseparable from thetalent supply,University as the country’s most importent talent output base,is concerned by thesociety community.The government of our country made higher education in the position ofpriority development,and higher education is an important evaluation standard in measure thecountry whether has the capacity of sustainable development and talent competition ability,thequality of higher education is directly related to the country’s future development.Atpresent,compared with the developed countries in the world,the higher education of ourcountry still has a big difference.In the condition of Limited of educational funds, universitiesdon’t attach the importance of education investment, cost control awareness is not high, atcurrent,because lacked the adjust account index to measure the efficiency of educational fund,the benefit of teaching is not high,so in order to improve the benefit of teaching of higherschool,enhance the competitiveness of universities, must be reformed the accounting systemof our colleges,to implement education cost accounting at universities.The research of education cost accounting of this thesis based on theoretical study andempirical analysis,and this thesis have five parts.First began from the domestic and foreignscholars research, discussed the significance of implement education cost accounting of ourcountry.The second part is the theory research of university education cost accounting,clearthe series related defined of education cost, has confirmed the basic premise and variousassumptions of university education cost accounting.Then the third part analysis the presentsituation of cost accounting in universities of China, and research on the restricting factors ofeducation cost. Part IV is the heart of this article, writer seted the programs of the educationcost, and made a empirical analysis for the accounting program.The last part made theoptimization strategies for the restrictive factors of cost accounting in China,and made thepolicy recommendations for our country to start the education cost accounting earlier.The partof conclusion pointed out the insufficient of this thesis and the focus research in the future.