Research On Educational Cost Accounting And Sharing Mechanism In Independent Colleges In China

With China entering into the stage of mass education, public education has become more difficult to meet the education needs of people. To solve this question, independent colleges come to the education historical stage as a new mode of education. On the one hand, the emergence of independent colleges meets a lot of students'dreams, but on the other hand, the high tuition fee has discouraged many students.It is statistical that the higher education implemented "publicly funded "system before 1990s. Under this system, students were not only exempt from tuition fees, but also could get some subsidies according to their families'economic status. But from 1990, higher education colleges and universities began to charge tuition fees and the per capita tuition was rapidly rising year by year, in 1989, some colleges and universities only charged 200 Yuan as a nominal tuition fee, but in 1996, they charged an average of 1300 Yuan., even doubled in just three years, reaching the level of around 2,600 Yuan in 1999,5,000 Yuan per student in 2005. Independent colleges'tuition fees generally reached 10,000 Yuan in the same period, which was undoubtedly a huge financial burden for impoverished families.In this case, people begin to concern on the cost-accounting and the cost-sharing of independent college. Many scholars believe that the reason of the unclear cost accounting is that the existent financial system of the independent college is imperfect. However, with the lack of government investment and low profitability of the independent colleges, the cost of education was mainly bear by families, which undoubtedly caused great harm to the stable development of the family and the society.Therefore, how to conduct the education cost-accounting of independent college? How to share the cost of education among government, universities and families? In order to answer these questions, I search large amount of data, and make a lot of research on the cost-accounting and the cost-sharing of independent colleges. Finally, I propose the solutions to them. This article is divided into five parts.PartⅠ:IntroductionThrough discussing the status and the existent problems of independent colleges, I point out the social background of the article and the meaning of the cost-accounting and cost-sharing of independent colleges, and also I summarize the research methods, content, contributions and shortcomings.PartⅡ:Literature reviewAfter collecting and carding lots of materials on the cost-accounting and cost-sharing of independent colleges at home and abroad, I put forward my own ideas and innovation.PartⅢ:Theoretical analysisThrough the theoretical analysis of the cost-accounting and cost-sharing of independent colleges, I introduce their theories to readers and lay a solid theoretical foundation for later analysis.PartⅣ:Empirical analysisI practically study the cost-accounting and cost-sharing of an independent college and point out its current problems on the cost-accounting and cost-sharing.Part V:SuggestionsI make some corresponding suggestions to the problems mentioned in part four, hoping to give an offer for the education innovation of independent colleges.