Research On Higher Education's Even Standard Raise Cost

The essence of educational activity is a process of input and output, which causes the issue of educational cost. The higher education has some characteristics of public product; therefore, it can only be provided by government, but in order to preventing the free ride as well as reducing the government's finance pressure, higher education must carry on users'charge. And then, we need to scientifically formulate the standard of high education price.The average cost of every student of higher education is a reasonable fixed price method, it can strengthen internal management of college and university, reasonable allocating education resources, and also is able to be used to appraise schools'efficiency, and to carry on the macroeconomic regulations and hold back the disorder charge behavior of higher schools. It also can provide scientific basis for government to determine the financial allocation and charge standard. However, the present financial system limits the development of students'raise cost computation, the present accounting system can't follow the development of higher education, and the particularity of personnel training work contributes to the complexity of university cost accounting, as a result, our country's universities have not developed even cost accounting. The academy proposed several kinds of possible even cost pattern, which have certain merits, but cannot comprehensively and really reflect the university even cost by students number, therefore, this article will revolve the even standard raise cost of university to launch.The measurement and check of even standard raise cost will be from the most low cost angle, which a standard university student will be supposed to consume. We will collect and use the target system which has as far as possible clear document basis and seek standard which avoid from the actual disbursement already occurred. In the calculation procedure, we use the elementary operation procedure of enterprises'cost accounting, combined with college characters, on the present foundation of college finance and accounting systems, develop students'even standard raise cost accounting. The cost of higher education could be divided into asset, daily teaching maintenance expense, student affairs, and even personnel outlay. This article will introduce the concrete content, the measuring technique and the basis of each kind of cost, and will illustrate through a case. The effective execution of higher education even cost also need many necessary measures.