Cost Study of Higher Education.doc

Cost Study of Higher Education Higher socio-economic development in China an increasingly important role in higher education expenditure ratio of national income continued to grow. In colleges and universities in the development, challenges and opportunities in various colleges and universities to survive awareness, sense of urgency, the sense of competition is also growing. Colleges and universities to the survival and continued development, we must improve the absorption and utilization of educational resources, capabilities, optimizing the source configuration, and strive to improve educational standards and efficiency. The set cost consciousness, education cost accounting is to optimize the allocation of educational resources, an effective way to improve the school and its capability. First, the cost of higher education content and features (A) the cost of higher education is the connotation of the cost of higher education colleges and universities within a certain period of time to train each student paid full cost of college students in school during the consumption of living labor and materialized labor combined. The cost of education colleges and universities from the Education Service educational resources consumed by the physical form of point of view, embodied in human resources and material resources in two broad categories. Education services, human resources are mainly consumed by some teachers, for teaching service and other administrative staff. And material resources are mainly including daily consumption of teaching supplies and teaching materials of fixed assets. From the form of value point of view, funded mainly by the staff, public funds and fixed assets depreciation charges constitute. Those from the burden of the cost of education point of view, mainly by government, society, schools, and educated personal commitment, as education services expenditure funded by government grants, the school self-financing and income generation, social con