Research On Control Of Educational Costs In Universities

With the development of market economy,the marketization of universities is gradually accelerated,and the competition facing universities is also growing.However,for a long period of time,universities have always been regarded as only for cultivating students' non-profit social organizations.The operation of universities is determined by the government,which leads to the lack of enthusiasm for cost control in universities.The control of educational costs in universities will bring many benefits,which can promote the development of schools themselves,conserve resources,facilitate the optimal allocation of national resources and promote the development of the local economy.However,there are still many problems in the control of educational cost in universities in our country nowadays.This paper mainly starts with the concept of the cost of higher education and takes the relevant accounting theory as guidance,and conducts the research from macro and micro aspects.In macroscopical view,there is a widespread problem of undercontrolled education costs and waste of resources in Chinese universities.This paper analyzes the causes of insufficient motivation for the cost control of higher education from the source: most of the costs incurred by universities can be compensated by the government;the lack of financial information disclosure system in universities results in the lack of supervision on cost control in universities;The corresponding suggestions are given: to improve the system construction of accounting in universities,improve the information disclosure framework in universities,and perfect the budget performance appraisal mechanism in universities.At the micro level,this paper takes H University as an example to analyze the problems existing in the control of S cost in H University: poor management of fixed assets,unreasonable labor cost and unscrupulous management cost.Based on the actual situation of H University,this paper analyzes the possible causes of these problems,including: weak awareness of cost control among related personnel,lack of awareness of resource conservation;inadequate human resources policies,part-time teaching of part-time non-full-time teachers Excessive proportion of students,students than high;college cost management system can not be well implemented.Relevant suggestions are given,including strengthening the training of full cost awareness,perfecting the strategy of "teacher-centered" talent introduction,optimizing the structure of staff and letting the cost system take root.