Research On Cost Accounting And Cost Control Of Sino-foreign Joint-education Program In University

In recent years, as a new school-running mode, Sino-foreign joint-education has madeconsiderable development and progress both in the school scale and education quality,which has become an important part of higher education in China. In recent years, as thepremise of higher education reform, the Sino-foreign cooperative education program hasmade great progress with school scale expansion, and derived a lot of new school runningmode. The Sino-foreign joint-education is a new platform for citizens to receive highereducation, and is an important base for training high-quality talent, which becomes animportant part of higher education in China. But with the reform of market economysystem impact, the Sino-foreign joint-education project survival is facing severe challenges.In order to deal with these challenges, colleges and universities should change from thepast which only grasped the teaching regardless of cost management mode to improvingthe management level, teaching quality and school running efficiency and the level ofscientific research. Besides, try to conform to the law of market economy, the riskmanagement of project, and the reasonable configuration of various resources on campus.At the same time, colleges and universities should make the cost accounting and control, inorder to better reflect the scientific research level of colleges, effectively reduce the cost,provide the basis for government funding for education of school choice and the allocationof resources and civil merit, thus forming the competition of universities, improvemanagement, education, scientific research, practice and advanced foreign universities.Therefore, it has a strong theoretical and practical significance of cost accounting andcontrol programs on the Sino-foreign joint-education.Based on this reality, the paper focuses on cost accounting and cost control in Sinoforeign cooperative education project, firstly explains the concept of Sino-foreignjoint-education in running school and overview of relevant theories; secondly, it analyzes the present situation of cost management in Sino-foreign joint-education projects; and thenproceeds to construct the Sino-foreign joint-education project cost accounting and controlsystem; finally, according to the cooperative application case study of cost controlprograms in foreign research achievements, this paper can promote the development of theproject of Sino foreign cooperation in running schools, to provide reference for the costaccounting and control program of Sino-foreign joint-education in china.