Research On Management Mode Of Education Costs Of Regular Institutions Of Higher Learning In China

According to Marx's cost price theory, modern management theories of the cost and the education-costs-sharing theories, etc, the dissertation constructs the management mode of education costs of regular institutions of higher learning, combined with economic environment to which the institutions of higher learning expose and their own features on the basis of fully drawing lessons from the management mode of the enterprises costs and research achievements by previous scholars with many approaches such as standardized research, positive research, system research and comparative research, etc. The dissertation offers theory support and practice guide to solve a series of problems such as the weak consciousness of the cost, low efficiency of resource distribution, being unable to offer the accurate information of the education costs and insufficient compensation of higher education that generally exists in regular institutions of higher learning, in order to optimize various kinds of input elements of regular institutions of higher learning, meet the social demand of higher education, and obtain the ability that higher education develops in a healthy way continuously.The dissertation focuses on four problems:First, the dissertation constructs the management mode of education costs of regular institutions of higher learning. On the basis of summing up some definitions from experts and scholars on the education costs, the dissertation provides concepts of the education costs and the education costs of regular institutions of higher learning, and defines the research range of the dissertation is in the factual cost of regular institutions of higher learning. According to related theories and research achievements existed, the dissertation constructs the management mode of education costs of regular institutions of higher learning, on the basis of analyzing the cost features of the regular institutions of higherlearning and the influential factors, combined with the current management situation of the education costs the regular institutions of higher learning.Second, the dissertation investigated four major subsystems of the cost management modes of the institutions of higher learning separately: the budget mode, measurement mode, control mode and compensation mode that make up of management mode of education costs of regular institutions of higher learning. The dissertation points out that the expenditures of regular institutions of higher learning can be greater than incomes in a budget year, and get budget balanced within several budget years; Then, the dissertation puts forward the method of activity-based education costs budget of regular institutions of higher learning with the use of Activity-Based Cost Management theory, points out that the fundamental way out to obtain accurate education costs is to reform current university's accountant and financial regulations completely and measure university education costs by Activity-Based Costing method, and sums up the procedure in which that Activity-Based Costing method is used in higher education. By putting the idea of Principal Components Analysis into analyzing and measuring the problem of the university scientific research expenditure proportion in education costs creatively, the dissertation sets up input effect model of higher education costs, and draws the conclusion that 27.82% of research expenditure should be computed to education costs by analyzing the data from 18 key universities; Besides, the dissertation constructs the control model of activity-based education costs budget of regular institutions of higher learning, expatiates three methods to control education costs, and sets up control model of education costs based on budget; On the basis of analyzing of three compensation modes, the dissertation points out that three modes do not correspond to current China's situations, and puts forward full compensation mode of education costs of regular institutions of higher learning by the state government, individual learners and families and constructs the tuition fee pricing model based on it.Third, the dissertation evaluates the management validity of education costs of regular institutions of higher learning by Data Envelopment Analysis. In addition, the dissertation constructs the evaluation index system of education costs management of regular institutions of higher learning, makes an analysis briefly of the efficiency of the education cost management of 23 universities by basic model of Data Envelopment Analysis, and makes further analysis of the evaluation result.Forth, the dissertation makes research on the actualization of the management mode of the education costs in regular institutions of higher learning. The dissertation discusses five macroscopic countermeasures and six microcosmic countermeasures on the basis of the management theories of the cost and experience of the costs management in enterprises, and draws the conclusion of this dissertation.