Training Cost Per Student Research Based On The Basic Run School Standards-such As Gansu Provincial Colleges

The essence of the educational activities is an input-output process, the resulting cost ofeducation. Higher Education has the properties of quasi-public goods, therefore, can only be providedby the Government, but in order to prevent the "free rider" behavior as well as to ease the pressure onthe Government’s fiscal economics, we must charge for higher education, and need to determine theeducational pricing standards in science and accurately.Higher education training cost per student is a reasonable pricing method, it can strengthen thecollege internal management, rational allocation of educational resources, and also conducive to theevaluation of school effectiveness, the macro-control and limit irregular charge, for the government todetermine financial allocations and charges to provide a scientific basis. But, due to the existingfinancial system restricts the launching of the students training cost accounting, current accountingsystem unable to keep pace with the development of higher institutions and talent to train the specialnature of labor to bring the university cost accounting complexity and other reasons, China has not yetcarried out to college students training cost. However, the academic community proposed severalcollege students training cost methods, these modes have certain advantages, but not fully, trulyreflect the university student training costs. This article will focus on the training cost of collegestudents, and expands and details to the specific content of each category of costs, methods ofmeasurement and basis, and described a case.Standard colleges and universities training cost per student measured and verified, wouldcalculate from a standard college students the minimum cost point of view, as far as collection and usewith a clear paper is based on the index system, try to avoid from the actual expenditures that haveoccurred for the standard. Accounting procedures, drawing on the basic operating procedures of thecorporate cost accounting, combined with the characteristics of colleges and universities, to carry outthe students training costing on the basis of the current university financial system and accountingsystem. This article refers to the basic requirements of the Ministry of Education on the institutions ofhigher learning undergraduate teaching level evaluation criteria, and estimated cost of Gansuprovincial universities born in2009were cultured for16430.5yuan. Processed Gansu provincialrepresentative colleges and universities2008-2010data, computed Gansu provincial colleges trainingcost per student, mean value is10964yuan.The gap is5466.5yuan.