Cost - Benefit Analysis Of Higher Education

With the rapid development of national economy, the state investment in higher education is increasing, the scale of higher education continues to expand, increasing costs of colleges and universities, many experts began to Educational Cost analysis. The Government should ensure the financial high investment in education, while colleges and universities should be cost accounting, computing and cost efficiency, the government used for its investment funds, colleges and universities to enhance operating efficiency, enhance the management level colleges and universities, training high-quality talent.Based Costing and cost-effectiveness analysis of S university research and development information system, based on the results of previous research and analysis, we construct an index system Higher education cost of inputs and outputs, and S University as the basis for descriptive analysis and cost-benefit calculation, designed to be able to lay the foundation for Higher cost-benefit analysis by the relevant research for the colleges and universities cost accounting and cost-benefit analysis provides a theoretical basis and information systems.First of all, this paper introduces the background and significance of the research, research content, objectives and methods; and higher education at home and abroad for research and education costs and cost-effectiveness of universities Costing concepts were reviewed, and described in detail to S university-based costing information systems thinking and the specific accounting method of cost accounting for universities.Secondly, This article describes the design concept and principles of cost-effectiveness indicators colleges and comprehensive consideration on the basis of previous research were constructed with the human, financial and material inputs based input indicators and output in teaching, scientific research output and social service-based output indicators. And the actual situation of S University as an example, two three indicator system detailing its inputs and outputs, and given different weights according to their importance are heavy.Finally, investment in the last five years for S university output data descriptive analysis, cost-benefit analysis in terms of student training, scientific research and social services. By analyzing the results and conclusions are summarized and recommendations, as well as the shortcomings of the follow-up research and innovation of this paper.