Research On The Construction Of Higher Education Cost Accounting System In China

It takes ten years to grow trees but a hundred years to rear people. The educatio n becomes more and more important for the deve lopment of our natio n. Each year the state spend a lot of money on education, college students and parents also pay for colle ge and the univers it y spend ma npower, materia l resources and fina ncia l resources as well. But the huge investme nt doesn’t necessarily mean huge profits. This Golden Tr iangle inc ludes C hinese fa milies, universit ies and nations all burden too much. Wit hout the fou ndatio n of the educatio nal cost account ing syste m, the quant it y and the direct ion of educationa l input does not make any sense and the universit ies could not know the cost of higher educatio n.This thesis is based on the ana lys is of the previous research results to put forward its own research ideas. It comb ines the cost of higher education, the connotat ion o f account ing princ iple to laid the t heoretical foundation for the construct ion of higher education cost account ing syste m. And it focus on the object of the cost of higher education and extends the account ing assumpt ion of cost account ing of higher education which is based on the exist ing enterprise account ing assumpt ion. It depends on organizatio nal str ucture of universit ies to classify the Department o f universit y for educatio n cost account ing scope and depends on in- depth ana lys is of the higher education cost account ing content which is d ifficult to define to clear the specific content of cost account ing of higher education.It introduces the met hod of calculat ion to determine the college educatio n cost account ing process for the fina l results of universit y educationa l cost account ing. The paper combines the real financ ia l data and non- fina ncia l data for the cost account ing of higher education, and also comb ines the theoretical framework of cost account ing of higher educatio n combined and the actua l applicat ion. According to the higher education cost account ing results, this thesis puts forward some financ ia l advice.