Research On Cost Accounting And Cost Control Of Higher Education In China

In recent years,Higher school tuition price every once in a while there will be a certain amplitude increases,Rising prices,labor costs increase,education enrollment expansion and so on,these will cause the increased cost of institutions of higher learning education,the government funding has not able to make up for the rising cost of education,So by the students,parents,social institutions,government departments and other various education cost compensation mechanism arises at the historic moment.Tuition fees to students,attract more social institutions donations,strive for more government funding and grants to safeguard the needs of the running of the most basic of institutions of higher learning and growth.On the basis of the information disclosure at the same time,the public disclosure of their financial data to the society and the education cost reports,the public a clear explanation to the society,make scientific institutions of higher learning education cost accounting is imperative,also makes the education cost control and cost management of institutions of higher learning on the agenda.This paper summarizes the domestic and foreign about the education cost and the education cost accounting and other aspects of the existing research results,analyzes the main concepts and contents of the education of institutions of higher learning cost,eliminate some of the cost has nothing to do with the students develop cost is not included in the cost of education in the project,advocated activity-based cost method to accounting education costs,in order to obtain more accurate and more scientific,using the balanced scorecard to institutions of higher learning cost performance evaluation,in order to judge of higher school funds running work.Taking one of the arts,science,engineering,medicine and some comprehensive universities,for example,in the school's basic financial data,personnel data,student data as the foundation,activity-based cost method to carry on the education cost accounting of empirical research,finally it is concluded that all levels of students embrace the education cost.According to the education cost accounting empirical results,this paper puts forward the policy recommendations of cost management of institutions of higher learning,points out that to strengthen the efficiency of the education cost accounting,also must strengthen the education cost control,set up a set of scientific education cost management system,the cost management to rise to the height of the schools of strategic management,is conducive to optimizing the allocation of resources ofinstitutions of higher learning,raise the overall strength of the school,to obtain sustainable development in an all-round way.In this paper,on the education cost accounting to discard the traditional accounting method,choose more scientific method,homework cost method,in order to more accurately calculate the cost of education.Cost at the same time introduced the performance evaluation index,the balanced scorecard to evaluate supplementary education cost,this article innovation in financial accounting and non-financial evaluation combined two methods,the theory research of education cost is a kind of brand-new exploration research.Part of education cost accounting for empirical research,can provide the practical application of the education cost of institutions of higher learning with instructions.Finally for the institutions of higher learning to implement more effective cost management a lot of policy suggestions are put forward.