Research On The Educational Cost In Higher Vocational College Accounting And Evaluation

As our country is going to stop into the economy reform period “the thirteen five year plan” brings; The Higher vocational education enters the high-speed and scientific developing proceeding, which reflected in the below points. First, the higher vocational colleges strengthen their internal and external conditions step by step. Second, the investment channels shows diversification, the proportion of corporation and society’s donation is increasing year by year. These trends all promote university financial management transforming its style: change from traditional funding style to management style. The assessment and business accounting in higher vocational colleges play an essential part in government making charge standards, school allocating resources as well as routine educational management.In this paper, based on the Marx cost price theory, Human capital theory, Division theory of education cost and new growth theory. Then utilizing all of these theories to tell the differences between regular higher education and high vocational education. The differences are embodied in students training, curriculum design, educational team construction and so on. Then analyse some basic conceptions so that thoroughly state the conception of higher vocational college education cost and clear out its denotation and connotation. put forward the necessity of educational cost in higher vocational college accounting controlling, and follow the general principles,as well as how to select the accounting cycle and accounting methods, and the need to ensure that vocational colleges on the right track by controlling activities, and combined with an evaluating and analyzing cost accounting in higher vocational colleges teaching now suggests that the current fee is relatively reasonable, and put forward on the basis of direct costs and indirect costs to cost accounting division teaching project. Finally suggests that higher vocational colleges teaching cost accounting is practical and feasible, so for the higher vocational colleges to establish the educational cost accounting system on its own characteristics and to put the educational cost accounting into the school’s economic activities are problems.