An Empirical Study On The Influencing Factors Of Education Cost In Colleges And Universities Directly Under The Ministry Of Education Of China

The report of the 19th National Congress of the Communist Party of China clearly puts forward the requirements of resource conservation.For colleges and universities,only by clarifying the influencing factors of the education cost of colleges and universities,can we control the education cost,optimize the allocation of higher education resources,and enhance the competitiveness of colleges and universities.The colleges and universities directly under the Ministry of education are typical in China's colleges and universities.In recent years,the state has invested more and more funds in the education of colleges and universities directly under the Ministry of education,which has alleviated the shortage of the total amount of education resources.However,the problems such as the weak awareness of education cost accounting,the unreasonable cost structure,and the low utilization rate of resources have become more and more serious,which have attracted the attention of all sectors of society in recent years The issue of educational cost in Colleges and universities directly under the Ministry of education.The key to solve this problem is to analyze the influencing factors of the education cost of the universities directly under the Ministry of education,and then control the influencing factors of the education cost of the universities directly under the Ministry of education.From the perspective of activity-based costing,this paper analyzes the background and significance of the research on the cost of higher education directly under the Ministry of education,introduces the current situation and existing problems of the cost accounting of higher education directly under the Ministry of education,and then introduces the Activity-Based Costing into higher education In the field of cost research,all departments of colleges and universities directly under the Ministry of education are divided into operation centers according to their work functions,and the operation motivation of each operation center is analyzed to find out the influencing factors of education cost of colleges and universities directly under the Ministry of education.On this basis,empirical research is conducted on the influencing factors of education cost of colleges and universities directly under the Ministry of education,including sample selection,data source,variable description and empirical model establishment Content;then carry out empirical test and result analysis,take the data of 75 universities directly under the Ministry of education in the past 8 years as samples,carry out descriptive statistical analysis,unit root test,panel data model regression analysis,and compare the differences in influencing factors of education cost between universities directly under the Ministry of education in the eastern region and universities directly under the Ministry of education in the central and western regions;finally,analyze the empirical results,combined with higher education In order to control the cost of higher education,we should put forward reasonable policy suggestions.This paper uses the method of normative research and empirical research to explore the influencing factors of education cost in Colleges and universities directly under the Ministry of education,mainly empirical research.This paper holds that the influencing factors of education cost of colleges and universities directly under the Ministry of education include:the number of students,the total number of teachers and students,the value of teaching and experimental equipment,the number of class hours,tuition revenue and scientific research expenditure.The empirical research results show that:the education cost of colleges and universities directly under the Ministry of education and the number of students,the total number of teachers and students,the value of teaching and experimental equipment,the number of class hours,tuition revenue and scientific research expenditure There was a positive correlation,which was consistent with the article's expectation.