Higher Education Cost- theoretical basis measurement and its components.docVIP

Higher Education Cost: theoretical basis measurement and its components Abstract 2005 promulgated by the state, “Higher education and training costs of supervision and examination methods (trial)” the cost of higher education has been included in the scope of government supervision, but the “way” in the cost of strictly speaking is a statistical cost, not by accounting procedures for accounting cost accounting out. This paper analyzes the theoretical basis for the cost of higher education, from the accounting perspective of the cost of higher education proposed by the connotation, and the cost of information needs of different cost structures were put forward three kinds of models, with a view to this the cost of higher education on the basis of measurement and accounting. 【Key Words】 higher education costs; the cost of measurement; constitute a model of Since the full implementation of the charging system of higher education, “education costs” become a compelling topic. The current accounting system has not established college of education content and methods of cost accounting, accounting for the cost of education does not require a result, colleges and universities can not be in accordance with uniform accounting standards the cost of education, it is difficult to provide accurate information on the cost of education. Although the academic community which has embarked on many years of discussion, but also achieved some results, but did not achieve a breakthrough around this theme, whether the costs of higher education can be measured and how measurement should be the key to the problem. First, the theoretical basis for the cost of higher education - Research and Analysis (A) Education Research costs With regard to the cost of education, many scholars are to apply the concept of economics, the cost of education, there would be a combination of education and economics, economics of education to form. Well-known American economist, Schultz, pub