Research On Cost Control Of Higher Education

With the development of economy and the advancement of marketization,universities are facing more and more pressure.In the past,due to the social nature of non-profit universities and the characteristics of cost shared by the government,universities lacked the power of cost control.In fact,whether for universities or the whole society,the total amount of resources are limited,if the limited resources are used in insignificant things,then the real value of the existence of resources will be wasted.If universities want to improve their core competitiveness,they should focus on problems,strengthen cost control and make rational use of resources.Only in this way can we promote the progress and development of universities,realize the rational allocation of resources,and further improve the efficiency of the use of resources.However,in fact,there are still many problems in the control of education cost in our universities,and facing the opportunities and challenges brought by the new development pattern and the popularization of higher education,our universities have entered a new stage of breakthrough and starting again.However,it still needs to think and promote around the most fundamental issues affecting its own survival and development.After analyzing the related concepts and theories,this paper analyzes the typical problems of the current cost control of higher education in China: the lack of cost control power;Lack of effective disclosure mechanism of cost information;Lack of rigid budget management constraints and cost control is not solid foundation and other issues,the final summary of the status quo based on the analysis of the need for cost control.Based on the overall analysis of the cost control of higher education in China,this paper takes X University as an example to make a specific analysis.Firstly,through the investigation and visits to the university for many times,this paper analyzes the specific problems existing in the university,such as poor management of fixed assets,unscientific labor cost and insufficient control of management cost.Then on this basis,the paper puts forward the corresponding countermeasures for the specific problems existing in X university: improving the cost control consciousness of all personnel;Optimizing staffing;Strengthen the management of fixed assets;Improve the cost control process;Strengthen the cost system management and accounting management.Finally,from the present situation of cost control in many ordinary universities,this paper makes a strategic analysis of the common problems existing in the whole university industry: strengthening the system construction related to education cost accounting;Improve the information disclosure mechanism of colleges and universities;Strengthen the rigid restraint of budget management in Colleges and universities;Build the foundation of education cost control.In short,I hope this study can provide some ideas and methods for the education cost control of colleges and universities,and has a certain role in guiding norms.