To Analyse The Cost Calculation Of Higher Education From Accounting Angle

Because of incorrect location to school as non-profit organization for a longtime, and the main body, the government and school, knew the educational costquestion insufficiently. All of these, lead to the question, which advance 60 age lastcentury, remain in a exploration condition. Up to now, the educational cost data justcould be roughly to obtain from statistical data and investigation. Taking theexpenditures per student place of the cost of per student , it is a usual method whenanalyze the cost of education. For the people, who need these information, couldn'tgain but hope. The data of educational cost, as a basic foundation of financialappropriations and tuition standard formulation, if correlated department could'tprovide precise data, it is undoubtedly people question about the scientific andreasonable for the financial appropriation and tuition. In addition, the educational costdata, especially the higher educational cost, are the basic information for thegovernment does the budget, makes final decision and makes the education decision.As for the calculation method of the cost of higher education, accounting is thefundamental method to resolve the question., this has been recognized mutually fromdomestic and abroad. So the thesis systematically set forth the basic theory andpractice, the main purpose is to offer the basis for the establishment of the highereducational cost institution.The full text summarizes the research condition from domestic and abroadfirstly, analyzes thoroughly why so important question didn't resolve today.Secondly, discusses the connotation of the higher education cost, the accountingpremise, and calculation principle and practice. Finally, concludes establishment ofthe higher educational cost could resolve the question.