Local Comprehensive University Education Costing Analysis

The needs of higher educational decision and management carry educational cost measure for every higher school student forward. Educational cost information for every higer school student is important basis for definiting higher educational financial appropriation, drawing up tuition standard and family educational decision, and even measuring higher educational efficiency and profit rate. Ministry of Education, Ministry of Finance, state committee of planning 1996 in stipulate, tuition standard is educated according to annual livelihood cost the project contained and content, ask higher school to report tuition standard to price department, must offer training the related information of cost. Though, the cost project that government sector stipulates is not the student training cost on genuine meaning, but to perform tuition, examine and approve program, many higher schools have begun active measure to give birth to to educate cost.Measuring to give birth to, educate cost, since the calculation of educational cost now has no the pattern of a unification, existing various model though main structure basic identical, but remain a lot of projects explore, therefore this paper stand to prolong the basic characteristic of side university, establish the specific project that each level needs the livelihood of calculation to educate cost, combination prolongs formula and the theory of educational cost measure as well as the basic characteristic of side university, with the reason that prolongs side university engineering college calculates undergraduate for example to give birth to to educate cost.This paper utilizes the theory concerning educational cost of pedagogy, political economy and educational economy, with document law, statistical inquiry law, accounting accounting law and more law etc. research technique, since domestic and international scholar starts with for the definition of educational cost, study domestic and international educational cost accounting theoretical foundation, calculate to prolong side university reason engineering college 2002 years to 2005 years the livelihood of 4 years educate cost, through accounting, livelihood gets following conclusion in educational cost and analysis: 1. The shortage of educating investment caused the serious waste of educating investment and thenlow benefit. 2. prolong side university is not only to belong to local multiple university and run a school pattern go up is differently run a school form, so in school, administrative organization installs now in addition certain insufficient place, have the condition of repeating investment and repetitive construction. 3. Materials equipment management is the important component of college management work, is the raising of running school business efficiency and equipment is in good operation state all along,so make materials have ample use, reach the purpose of"corresponding investment and getting good beneficial result".