A Study On The Consist Of The Education Costs In Research University

In order to build World Class Universities and High Level Research Universities, the Chinese government has invested more and more funds to the Research Universities these years. On the other hand, Chinese universities have expanded their scales rapidly, since the Enrollment Expansion Policy has carried out in 2000. In addition, the scale of the Research Universities is bigger than the other universities, and it is more difficult for the Research Universities to use and supervise their funds and resources. So some serious phenomenon have appeared, such as excessive bank lending, investment wasted, inefficient use of funds and so on, which are out of control of the Research Universities education costs management. Coupled with increasing tuition fees, education costs in Research Universities have caused widespread concern the entire world. Consist of the education costs in Research Universities is the important foundation of education cost management and the evaluation of the efficiency. Therefore, on the basis of the previous studies, this article studies consist of the education cost of the Research Universities, hoping to provide a useful reference for further research.The article mainly includes five parts. They are introduction, the present situation of Research Universities education cost, research design, positive analysis and summary.Based on the empirical method, we find the scientific construction of research university education, provide the theoretical basis for the research university education cost management, and solve the problem that lack of theoretical basis in existing research, in which they use fixed proportion or sum plan, so the results could be more convincing. In addition, in this paper, we consider the research university departments' concrete function, and analyze the relationship between them and research university education costs, to make the results of this study more actual. We found the conclusions as follows.First, this article give the projects of consist of the education cost in Research Universities, which include personnel expense project, public expense project, and constructive project cost project.Second, considering the relationship between the department functions and the training of the students, we classified the departments in the Research Universities according to the correlation degree. At the same time, the study also considered the logistics services sector spending problem. Through the questionnaire for logistics design analysis results, we can find it is unreasonable to put the expense of the logistics services into the education cost of Research Universities, except the expense paid for the person in the Research Universities, and the cost need be separated.Third, based on findings of the survey, this study excludes the cost of the project which has nothing to do with training students. These costs can mainly be divided into three categories. The first category is personnel costs, including all costs that the school pays for the retirees and temporary costs, staff family planning incentives that the school pays for the industrials injury personnel and the cost paid to the temporary employment, etc. The second category, which has minimal correlation with the operation of the school and non-recurring items, including consultancy, hospitality and other units commissioned to conduct business cost. The third category, the school paid for infrastructure construction, such as roads, bridges, etc.