Cost Comparison of American higher education and research.doc

Cost Comparison of American higher education and research [Abstract] In recent years, the rapid development of Chinese universities, including the cost of higher education as an education reform issues of common concern in the community. Article from an educational point of view of cost accounting, compared to American higher education in different cost accounting, drawing the U.S. Universities Cost advantages of education to improve the level of education cost accounting. [Keywords:] the cost of education; accounting; the United States; comparison Into the 21st century, world-wide economic competition between nations will be transformed into science and technology and national quality competition. The quality of higher education as a pioneer of national culture, has a very important position and role. In recent years, our country the development of education has given high priority, making the scale of higher education by leaps and bounds, the number of college students from the more than 340 million in 1998 soared to 2008 approximately 2 500 million, to the non-profit institutions - colleges and universities to impose the normal operating costs pressure, and gradually there appeared lines of education and methods of cost accounting system deficiencies. Therefore, it is necessary to study more sophisticated accounting methods the United States on the basis of cost accounting to improve our education system. First, the meaning of the cost of higher education Of the 20th century, 60 years, “education costs” concept appeared in the British economist John Wiese’s lt;”School costsgt;gt; and the economist Theodore Schultz lt;” School of the economic value ofgt;gt; the. John stood in the school raised the cost of education point of view of education should also measure the direct and indirect costs, Schultz stand point of view of students and make college education costs should consider the cost of education services and students the opportunity cost of