Research On The Cost Accounting And Evaluation System Of Colleges And Universities Education

As the continuous development of higher education, management of universities is paid more and more attention by the community. Although universities which directly center in teaching and research areas are not the same as the enterprises which produce and sell tangible products, but they also have the problem of "input" and "output". For the purpose of improving universities' economic and social benefits, the higher education cost becomes a research direction by many scholars. Meanwhile, the costs of higher education being shared by individuals are rising so fast that it is much more difficult to have higher education for most people. It's very urgent and necessary to carry out the higher education cost accounting and evaluation, improve the management of universities and explore reasonable education cost accounting and allocation ratio.Education cost accounting and evaluation is an important part of measuring education investment, optimizing education resource allocation, evaluating the education cost effectiveness, and improving the education fees charging system. Due to the different conceptual understanding of education cost and lack of clarity calculating ways and methods on education cost, it is not conducive to formulate policies and make decisions during university management. Therefore, based on national regulations and policies about higher education, using the direct and indirect cost calculation model and a variety of research methods, in reference to the latest research results of education cost accounting and evaluation in and abroad, combined with the realities of most universities at home, the author has conducted a prospective exploration on the calculation method, accounting systems, evaluation system of the higher education cost.By using methods like literature search, questionnaires, data collection and analysis, and the theories of management accounting, statistics, and economics, the author analyzes the problem of education cost accounting and evaluation, in order to provide theoretical basis and practical accounting evaluation methods for the higher education cost accounting and evaluation. The author's core point is that the higher education cost accounting and evaluation not only provides the basis for college leaders to make decision but also for the government to make national financial policy and the optimal allocation of educational resources. By the empirical research of education cost accounting and evaluation of a certain university, the author tries to solve a series of problems on education cost accounting and evaluation, so that the universities can develop more healthy, harmony, and stable.Higher education cost accounting and evaluation system is an important part of university management. The author does some research on the following aspects:the first part is the introduction, discussing about the meanings, purpose, content, methods and framework; the second part is the research on higher education cost accounting system, describing the cost accounting procedures and analyzing the controversial issue on the education cost accounting; the third part is the research on the higher education cost evaluation system, in accordance with the overall index, sub-indicators and academic indicators; the fourth part is the empirical research on the higher education cost accounting and control, by taking a certain university for example, and getting the relevant conclusions; the fifth part is the conclusion.In this paper, the author mainly wants to improve the current higher education cost management, promote state-owned assets keeping their values, and provide theoretical support about the accurate education cost information to the managers and decision-makers. Education cost accounting not only can improve the economic benefits of universities, but also promote the sustained development of universities.