Institutions Of Higher Learning Teaching And Research Cost Accounting, And Effectiveness Evaluation Studies

Considering that national economic departments have built a series of business accounting systems and ways of benefit assessing, and they take important roles in administrative decisions for departments and governments making. But education , as the most important industry, is looked on as cost all the time because of its speciality, and there is without a set of perfect and effective business accounting ways .The result is that cost is not entered into education and economic benefit is ignored . For that reason , the article will regard a academy or a college as a organic system and center around its teaching and science researching behaviors to study cost, output and benefit .So that we can know situations of academies and colleges comprehensively and timely , and our governments can make correct decisions to make educational resources arranged best.The article is divited into three parts.The first part is cost business accounting of teaching and science researching , including cost business accounting of teaching (that is talent training ) and science researching . In this part , on the basis of analysis characteristics and content of cost, we adopt a special way to collect and allocate cost . So that we can account talent training cost and science researching cost.The second part is outputs business accounting of teaching and science researching . In this part , I describe characteristics of teaching outputs (students) and science researching outputs (all kinds of science researching results ), and set up some indexes to reflect result of teaching and science researching .The third section is to assess and study teaching and science researching benefit. I first give a series of single hard quotas to describe teaching and science researching activities of colleges . Second , I evaluate benefit by flexible way . In the end , I assess benefit synthetically by hard and soft way . So teaching and science researching behavior of a academy or a college can be reflected objectively and comprehensively.In order to make full use of relevant data , we also analyse benefit synthetically in the end. This maybe helpful for colleges to get some valuable things to direct theirbehaviors on teaching and science researching .