The Study On Cost Accounting In Universities

To strengthen higher education cost accounting is the national standard toappropriate funding and tuition for each student. It can also increase utilization andmanagement of educational resources, increase management efficiency, ease thelong-term shortage of funding, and realize sustainable development of highereducation. Thus, to carry out higher education cost accounting is of importanttheoretical value and practical significance. However, there is a great gap betweenthe current accounting system of Chinese universities and the requirements of costaccounting system, and there does not exist a set of feasible and complete highereducation cost accounting system. The backwardness of such system and itsconsequent disadvantages have caused the serious wastage of higher educationresources and inefficient management, which restrain the universities from furtherdeveloping and itself become the hot issues of government decision-makers, parents,and all concerned．Thus it is a priority to study higher education cost accountingsystem. At present this study in our country is in the level of theory. With the furtherreform of educational management system, the theme of this paper is to discuss theproblem of higher education cost accounting from the aspects of theory and practiceso as to optimize education resources.This thesis is based on financial practice in the university and plan to studyfrom the aspect of theory and practice by the use of theoretical analysis, empiricalresearch, etc. In Chapter1the author summarizes and reviews the present situationof the study at home and abroad，then introduce the major content and method of thisthesis after expounding education cost accounting background and itssignificance．In Chapter2the author focuses on the concept and theoreticalassessment of higher education-related costs, clarifying the definition of educationcost in the sense of college accounting aspect to establish the correct starting pointand the foundation for the logic accounting of higher education cost. The presentsituation of cost accounting，existing problems and cause in our country are analyzedin Chapter3． In Chapter4aiming at the major problems in higher education costaccounting, the author put forward to reform and improve the higher education costaccounting ideas and initiatives from the universities’ objectives，assumptions andother elements by borrowing effective experience from enterprises costingaccounting. In Chapter5the author takes financial data in one university asexamples to analyze higher education cost per student. Solutions are proposed andconclusions are drawn in the Chapter6...