Study On Cost-benefit Evaluation Of Public University

The research question of this paper is how to evaluate the cost-effectiveness of public universities based on the conclusion of cost calculation.Firstly,the paper puts forward the cost-benefit evaluation system of university based on the combination of economies of scale,structure benefit and comprehensive benefit,and chooses eighteen departments of public university in charge of Hunan Province as the case unit of cost-benefit evaluation.Secondly,on the basis of the cost accounting system based on the operating cost perspective,the cost calculation information of the eighteen department is obtained through the cost calculation design and the cost calculation process.Then,according to the calculation data and the performance evaluation index of the college faculties and the corresponding index value,the cost evaluation of the case university is carried out.Finally,from the aspects of the cost status of the case university,the determination of the evaluation basis and the setting of the evaluation index,this paper points out the problems in the cost evaluation of the university,analyzes the causes of the problems,and puts forward the suggestions to improve the cost-of the countermeasures.Specific conclusions are as follows:First,based on the perspective of operating cost of the case of university cost calculation,it is better to reveal the functional status of the faculties in the case university.Second,the cost-based cost-benefit evaluation process shows that the scale of science and technology institutions in university is lower than that of liberal arts colleges.This conclusion also exists in other universities in China,leading to the causes and cases of this phenomenon has related to the student teacher ratio.Thirdly,the direct cost and indirect cost structure of the university are unreasonable,the proportion of direct costs is too low,and this phenomenon exists in the case university.The reason of this phenomenon is the way of the allocation of resources and the proportion of teachers low cause.Fourthly,the comprehensive benefits of the case university have significant differences in the quality of faculties,and the degree of science and technology is higher than that of the law college.Specifically:the department of science and technology,the cost of medical institutions average cost score of 2.78,management of law college for 3.79.Fifthly,based on the training plan of public university,this paper puts forward the model of indirect cost sharing of university public basic courses based on the perspective of operating costs,which not only solves the problems of public curriculum cost calculation to a certain extent,to promote the cost-benefit evaluation of institutions of higher learning theoretical process.At the same time,the object of cost-benefit evaluation is chosen as the faculties of public university,and the interdependence between cost and efficiency is revealed from the two aspects of subject type and college orientation.It has some reference for the evaluation of internal resource allocation performance and the national cost compensation policy value.