Study On The Necessity Of Classifying And Calculating The Cost Of Talent Cultivation In Colleges And Universities

The national education level is an important basis for evaluating a country's comprehensive strength and social civilization.As the basic information of college financial management,student training cost is not only of great significance to the university itself,but also of social,family and government.The training methods of different disciplines in the same university are very different.Not only are the research objects different,but the curriculum design,teaching resources,research concepts,and the training methods and processes of students are quite different.Therefore,from the perspective of theory and experience,the training costs of students in different disciplines should be different.In addition,the tuition fees of various colleges and universities vary according to the disciplines.Accurate accounting of talent training cost data of different disciplines should also be used as the basis for colleges to collect tuition fees.At present,the government's higher education appropriation system adopts the method of “average comprehensive quota plus special subsidy”.Among them,the comprehensive quota is equal to the number of students multiplied by the amount of per capita appropriation.However,under the current appropriation system,the per capita appropriation does not take into account the cost difference of the discipline.Therefore,determining the training cost of different disciplines or different professions is a reform of the comprehensive quota appropriation system.It is also a necessary prerequisite.This paper comprehensively expounds the theoretical basis of the classification and accounting of talent training cost in colleges and universities through the literature analysis method,and introduces the basic concepts related to the cost of talent training and the cost of training per capita,and its accounting premise,basic assumptions,accounting principles and methods.Combined with the case analysis method,the steps and real-time operation of the classification and accounting of talent cultivation cost are discussed in the actual case of L colleges and universities in Guangdong Province.Through the collection of actual data of L colleges and universities,the personnel training costs of L colleges and universities are detailedly accounted for,the composition of L-training cost of L colleges and universities is introduced,and the scope of accounting is clarified,and the total cost of personnel training in literature,science and engineering is calculated.The average cost of cultivation.Through the calculation results,it is found that there are differences in the cost of training personnel in various disciplines,and the reasons for the differences include the differences in the natureof the disciplines and the differences in teacher-student ratio.Comparing and analyzing the personnel training cost expenditures of various disciplines with the income of various disciplines,we can find that at this stage,whether it is financial allocation or the allocation and use of capital budgets in colleges and universities,the disciplinary differences cannot be clearly reflected,and a more accurate one is lacking.Based on the fact that colleges and universities have some problems in the accounting of talent training costs,certain measures need to be taken to improve.