Cost Accounting and Control of Higher Education.doc

Cost Accounting and Control of Higher Education [Abstract] cost of higher education recognized and control is to build a modern university system, optimize the allocation of educational resources of the objective needs. The cost of education is the economic value of investment in education is money spent on the performance of all types of resources, the cost is different from the form of material production areas, with a non-direct compensatory, incremental and “cash basis” feature. Cost includes staffing and funding of higher education, public funds and depreciation of fixed assets, accounting methods should be based on “accrual” basis, in addition, higher education, cost control should be set up monitoring systems so as to control the cost of higher education to ensure that inputs output balance, increase economic efficiency. [Keywords:] higher education; costs; accounting; Control Abstract: Higher educational cost accounting and control is the objective needs of constructing modern university system and optimizing educational resources. Educational cost refers to the economic value of educational inputs, and the monetary cost performance of various resources. Different from that in material production, it is indirectly compensatory, incremental and cash based. Cost accounting for higher education includes that of personnel expenditure, public expenditure and fixed assets depreciation, and its methods should be based on accrual system. In addition, a control and supervision system for higher educational cost should be established to check educational cost, balance educational inputs and outputs, and increase economic benefits. Keywords:: higher education; cost; accounting; control Cost of higher education, school administrators, government departments, students and parents, as well as issues of common concern to the researchers. With the continuous deepening of education reform, higher education, the cost of content and structure has become a c