Study On The Measurement Method Of The Cost Of Education In Colleges And Universities

The cost of education in colleges and universities is an important basis for the country to formulate fiscal policies and tuition standards for higher education.It is also a basic information for evaluating the economic operation status of colleges and universities and the efficiency in school management.But,nowadays,due to various reasons,the measurement of education costs in Chinese universities has progressed slowly in practical application.This paper studies the measurement method of the cost of education in colleges and universities.On the foundation of previous studies,this paper sums up the connotation,structure,characteristics,current situation and existing problems of cost measurement in colleges and universities,and makes a comprehensive and comparative analysis of the existing various methods of measuring the cost of education in colleges and universities.Combined with the basic framework of university financial operation and the characteristics of education cost measurement,on the basis of considering the feasibility of the measurement method,the availability of the relevant data,the accuracy,relativity and comparability of the measurement results,This paper puts forward the method of measuring the cost of university education that taking the accounting adjustment method as the basic method,taking the statistical data of the new system national education funds as the basic data,taking the number of students,the degree of benefit,the relevance of educational and teaching activities as the standard for cost collection and allocation.This paper makes a detailed discussion and explanation on the accounting assumption,basic principle,measurement subject,object,period,cost item composing,cost collection and allocation of the university education cost measurement.Furthermore,the concrete methods of the collection and allocation education cost among students of different academic levels are adjusted and perfected,and a set of comparatively perfect and feasible method system of university education cost measurement is established.Finally,based on the statistics of 2014-2016 National education funds,this paper chooses 27 public colleges and universities in Gansu province,and makes practical use of the measurement method,and evaluates the measurement results.On the basis of measuring the total cost of education and the cost of students' education,according to the structure of college expenditure and the requirement of the relevance of education cost information,this paper classifies the educational cost of colleges and universities,and measures the various items,mainly including:(1)According to the properties of university expenditure,calculated separately the personnel cost,Public cost and capital cost;(2)According to the function of university expenditure,calculated separately the direct education cost and indirect education cost are calculated respectively,and(3)according to the different academic levels of students,calculated separately the cost of undergraduates,the cost of postgraduates and the cost of the doctoral students.Judging from the measurement result,this paper's higher education cost measurement method is more operational,in a relatively short period of time,at a lower cost,the various educational cost information of different colleges and universities can be calculated,the cost structure is clear;in the measurement process,the collection and allocation of the cost used a uniform standard,the results are comparable in both horizontal and vertical.At the same time,because of the collection,audit and summary of Educational Fund statistics adopt a uniform norms and working conditions,which can guarantee the authenticity of the basic data and the reliability of the measurement result,and can also realize the original data from the measurement result,specific to a particular university for a separate study and analysis.In summary,the measurement method is concise,unified and feasible,the measurement result is clear and reliable,which can better meet the actual needs of education cost information of various universities and colleges in the macroscopic education management.