The Study Of Cost Accounting System Of College And University In China

The problem of the cost accounting of higher education has been the concern of the government and the community. Compared to the current higher education in China and developed countries in the world, there are still a lot of gaps. Financial education investment in China is relatively slow, and institutions of higher learning in the process of cultivating students’uses of education funding in the more casual, cost awareness is not strong, the lack of efficiency in the use of educational funds accounting indicators, resulting in the double paradox of education costs and waste of educational resources, impeding its development. Through the previous theoretical results, based on the characteristics of university education in colleges and universities account settings and summarize the cost, according to a general accounting of educational cost in colleges and universities of Shandong province, analyses the problem. Hope that through this study, for the Government and the community to provide reliable direct educational costs, provide the basis for the Government to establish a reasonable charging system, important information for family investment in higher education, and for management in colleges and universities improve the benefit of running, continuous and healthy development of the ability to provide data support.Cost accounting of higher education is not only a theoretical study of the subject, more empirical analysis of topics. From the theory and practice are discussed in university education cost problem, first define the theory of associated with the cost of higher education, the current cost accounting of higher education present situation and analysis of controversial issues. Clearly a prerequisite for cost accounting of higher education, setting up cost accounting of higher education courses in Shandong 2015 based on the cost of a University, shows the range of higher education cost accounting processes and procedures. Final cost forecast model of higher education was established.Through the higher education cost accounting and forecasting, hope from their own costs of establishing and perfecting education management system in colleges and universities and the financial system; the hope set education funding for the financial Department of the Government system and the charging standards provide a practical basis, hope for families and educators to provide a conducive educational investment decisions of cost information.