Study on the Educational Costs Sharing of Higher Vocational College
|School||Hunan Agricultural University|
|Keywords||higher vocational college educational costs sharing accrual basis|
With the rapid economic development and expansion of university enrollment, there is a rare development opportunity for our higher vocational institutions. However, because of the lack of education costs and poor cost management, a number of colleges and universities are drawn into a predicament. This triggered concerns about the cost of education and research.Firstly, this paper discusses the characteristic of the educational cost and the relationship of educational cost, university educational cost and higher vocational college educational cost. Then by the contrastive analyzing the educational cost of higher vocational colleges and universities, the paper analyze the actuality of higher vocational colleges educational cost management. Moreover, according as the theory of educational costs sharing and the actual characteristic of higher vocational colleges, the paper designs the flow and account of higher vocational educational costs sharing. Then in order to the veracity of educational costs sharing, the paper educes the model of higher vocational college’s educational costs forecast and the mechanism of higher vocational college’s educational costs sharing. Lastly, combing the accounting sharing of colleges with higher vocational college’s educational costs sharing, the paper designs the method of link accrual basis with cash basis, then by using the case of a higher vocational college of Hunan provinces, the paper discuss the feasibility of put the accrual basis and cash basis into the practice of higher vocational college’s educational costs sharing.