Research On Higher Education Cost Accounting Of General University

Nowadays the world’s competition is the competition of science and technology, and the competition of science and technology is the competition of talents, so the talents become the core path to enhance the comprehensive national strength. Higher education is the key to improve the quality of talent, and the potential ability of higher education determines the level of a country’s future development. In recent years, the countries of the world increase investment of education, the education has been in a rapid development in twenty-first Century. However, the rapid development has also brought a structural problem that the education resources can not meet the demand expansion, so the people pay more and more attention to How the education resource can allocate more reasonable. Which standards the tuitions relay on, the investment and distribution of university resources, the University’s huge investment and social benefits under the perspective of macro. Those problems become a community of common concern and expectations, but also those problems can not be avoided. Through reviewing many literatures of Chinese and foreign experts and scholars, I learn from some ideas of them about the cost accounting of education, and combine with some of my own understanding, then I set up a system of educational cost calculation.This article contains five parts.At first part introduces the context, meaning and purpose under the University’s educational cost accounting, after that describes the status at home and abroad, after that introduces the main content,the technique route and research method.The second part introduces the basic theory of the higher education cost accounting which is classified, then expounds their respective characteristics.The third part refers to the cost accounting method of enterprises,then puts forward the higher education cost accounting model and the theory problems of the cost accounting object, accounting, accounting period, accounting principles, project cost and the accounting. After soluting these problems,we can think how to allocate these educational cost indirectly.In the fourth part, the author takes a university as an example,then makes an empirical study on the cost accounting of higher education to explore the concrete method to implement the education cost accounting more feasible and scientific.The fifth part is the conclusion and suggestion.The conclusion of the paper is summarized and some suggestions are put forward。The purpose of this paper mainly focus on the basis of university education cost accounting to study how to account the cost and control it.Now the university is unable to provide the more accurate education cost information, the education resources can’t allocate efficient, the cost consciousness is not strong, how to control the education cost effectively and so on.For solving these problems, I provide the theoretical support and practical guidance, so as to continue to provide personnel and intellectual support for the harmonious society。...