Research For Education Cultivation Average Cost Of Per Student In Guangzhou Private Technical Schools

High skill talent is an important part of our personnel, is to promote technological innovation and realize the transformation of scientific and technological achievements An important force. Speeding up the construction of high skilled talents, enhance the relationship to our core competitiveness and comprehensive national strength, is the implementation of Scientific Outlook on Development, the implementation of talent strategy, an important measure of the construction of innovative country. With the adjustment and upgrading of industrial structure, high skilled talents has become the major issues of overall. Strengthening high skilled personnel training system to speed up the industrial optimization and upgrading, improve the capability of independent innovation of enterprises and economic construction effectively change to rely on scientific and technological progress and improve the quality of laborers track, to achieve sustained, rapid and coordinated development of the national economy, building a socialist harmonious society is of great significance.The most developed area of China’s technical education is in the Guangzhou area of Guangdong, where the private technical schools and public technical schools are in the proportion of 1:1. However, in the private technical schools, the educational levels are uneven, the tuition standards (marketing operation) are not the same, the investment funds for students are quite different, that lead to the uneven talent training quality. It is worthy for us to discuss how much should we cost to train a highly skilled talent in the technical school and what is the appropriate level of tuition fees for the private technical school, whose main source of funding comes from the tuition. This article applies the method in the reference consulting a large number of on average education cultivation cost of research and theory, combined with the examples selected in Guangzhou district site has representative Private Technical Colleges-Guangzhou Baiyun commerce Technician College as the research object. First, the domestic and foreign on average cost accounting research status are analyzed, found foreign research field as well as the field of vision is relatively comprehensive. However, because of the difference of the education system and the source of the university funds, the foreign data statistics and the cost accounting method can only be used for reference and reference for us. Most of the domestic researches are based on the accounting data as the data. However, there are few empirical studies on private technical schools. Second, the school student training cost accounting related theory basis in this paper includes educational cost, training cost, student training cost and constitute of schooling costs related to the concept, education and training, the concept and method of cost accounting; actual cost model of academic circles is proposed, accounting personnel, public utilities, depreciation expenses three according to the mode, according to the direct, indirect, during three charges of accounting mode three school student standard training cost model, the combined with actual situation lay the theoretical foundation. Third, private technical colleges in Guangzhou area as the research object, in-depth analysis of found in the Guangzhou area private technical colleges student training cost accounting existing problems mainly exist the problem of accounting, administrative department evaluation oriented, school department job design, student training cost accounting are not allowed and so on; get to the bottom of the main reason for the: accounting system construction is lagging behind, government regulatory neglect student training cost and adverse market competition lead to inflated costs as well as the colleges and universities high-level attention flaw. Finally, the cost of an empirical study on the cultivation of Guangzhou Baiyun commercial Technician College student According to the research and analysis of this school 2014 annual expenditure data and student scale data, we calculate the average education cost this year. The analysis results according to obtained data offers the reference for technical schools in Guangzhou area to account the average education cost, for the government departments to monitor the quality of personnel training in technical schools, for the government to enact the financial allocation standard of the public technical schools and for the private technical school in Guangzhou area to enact the tuition standard. Finally, the thesis puts forward some suggestions for the current education cost accounting. In the writer’s opinion, the school education cost accounting is a long-term and complex systematic project. Only when we use the financial data of the actual expenditure as the starting point to study seriously, can we get the useful information to the users.This research tries to put the society pays close attention to the education of students training cost which is a great subject and a specific area (Guangdong Province) vocational education a field (Technical College) a problem (the cost of student education and training) combined. Based on practical research, on the one hand, from the specific region (Guangzhou) inside were discussed, broke three large areas of the original general "(Eastern, central and Western)" in the comparative study; on the other hand, this study only from the perspective of technical college education, breaking the original to higher education or occupation education education cost as the object of research paradigm to research in education and training; the cost calculation method, the operating cost method of accounting is different from the different project cost, but the use of accounting methods for private colleges cost classification features, the exclusion and supplement method then, make the research more targeted. The author thinks that strengthen student training cost calculation and accounting can improve cost consciousness, efficiency consciousness, optimize the allocation of education resources, to promote the development of teachers’Education in our province, to improve the quality of Teacher Education in our province, providing theoretical basis and decision-making reference. The school education cost accounting is a long-term and complicated system project, only to the financial data of the actual expenditure as the starting point, careful study, will obtain the valid data information for the user.