Research. Higher Education Costing Way

The education cost of university students is a standard of a country or a region in political economic and educational levels, for the cost is, to a great extent related to the three. The higher the levels rise, the more teaching menthes will be produced, the more facilities will be bought and the teaching content will be developed. Therefore the cost is a mirror that is reflected how much enforces and capital input of a government put on. Hence it is necessary to check up the exact education cost, then to report to our government in details, and also explain the work to the students and their families, meanwhile to show the fact that the cost will rise with the economical and social development. And what is more important is to make sure the cost scientifically so that to gain more aids from our government. My thesis just analyzes the point which is much followed in our society, then try to make some solutions in order to do some help for the difficult and heavy check-up.First of all, the paper analyzes some tough problems we have met in the background where we exist through many years'educational reform and the enlargement of enrolling university students. Then find out some sources that make such problems. After that, some researches of internal and external scholars are introduced and summarized to show the relevant regulations about personal capital educational income price strategies tuitions sharing and makeup systems. The necessaries and feasibilities of this research are described here through the statement of the importance on the research of education cost and its theory. Based on clearing the specialty of the cost, I point out some problems existed in the cost on our economic and accounting systems, even including the awareness and capability of supervisors and handlers. Based on the conceptual theory of checking up hypothesis object methods and choices, stripped the cost that is nothing to do with the students, through the check-up either direct or indirect expenses and unreal cost, I finally come up with the average cost data that become of my structure of the education cost of university students. It is surely an operational method that is a hot issue in our accounting. And it is also the main point and the characteristic of my paper. At the last I would like to point out that we have already practiced the method to solve some tough problems, such as the wages of our retired stuff, the housing subsides of our stuff, processing load interest, depreciation of fixed assets etc. By the way, the inadequate policy of our capital expenditure and our tuition price will be resulted from accounting of Z in 2009 that is taken as a sound example.