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A Case Study Of C University Education Cost Compensation

Posted on:2016-07-26Degree:MasterType:Thesis
Country:ChinaCandidate:Y MaFull Text:PDF
GTID:2297330479480975Subject:Accounting
Abstract/Summary:PDF Full Text Request
Development of university education is essential for the occurrence of social and economic development, educational development is inseparable from the conduct of educational activities, educational activities will bring the consumption of resources, it creates the cost of education. As the sum of the value of the resource consumption, the cost of education colleges also require compensation. Our past is mainly compensated by the government the cost of education and universities, but with college enrollment, the rapid growth of the cost of education, the government has not afford the growing cost of education, so they will need to compensate for the cost of education through multiple channels. At present, China is striving for diversification compensation mode, that is, from government, education of individuals, employers, universities and other social forces to their compensation. Compensation diversification is already rich channels as a way to compensate, scholars basically has become a consensus, but how much of each compensation still have different views. Colleges and universities located in different regions and different to their actual situation, appropriate compensation is different. Compensation costs for the development of university education college has a profound impact on the existing research on this issue, many scholars normative research and made a lot of suggestions for improvement, but for the case study of this issue is still relatively rare.In this paper, a case study on the cost of college education C compensation, first literature analysis of the concept of the cost of education and higher education colleges compensation costs were defined on the basis of the cost of education to compensate the successful operation of foreign universities, multivariate analysis obtained compensation for Chinese universities mode; the status of C educational Cost compensation exposition found the problem and analyze the causes, and then to C colleges and made recommendations for improvements to compensate for the proportion of C university compensation body.This article through to the analysis of the literature and foreign compensation mode, found that the compensation mode selection and the national economy, society, history, culture, environment, combined with foreign experience and the environment in our country, it is concluded that our country is suitable for diversified mode; In case, combining C college of social and economic environment, A province to analyze the cost compensation. From five compensation subject(that is, the government, the education individual, unit of choose and employ persons, social donations and university itself) respectively in this paper, the analysis of C compensation, the present situation and the existing problems and then puts forward several improvement Suggestions: increase funding and grants management, perfect the relevant legal system; Rich education personal payment at the same time improve the funding system; We will improve the mechanism of education donation and publicity to encourage its compensation; Cost accounting in colleges and universities and strengthen cooperation with unit of choose and employ persons, etc. From the above questions and Suggestions put forward, combining the specific situation C, the five compensation subject of compensation ratio(the amount of compensation ratio) of the cost of education has the following ideas: the government should be compensated by 60%, 25% by education individual compensation, unit of choose and employ persons to compensate 2%, social donation compensation is 5%, the university itself is 8%.
Keywords/Search Tags:University education cost, Compensation case analysis, Optimization measures
PDF Full Text Request
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