Research on Accunting Development Cost Per Graduate Student in University

Wei WEI, Xima YUE


In fall 2014, China has performed charges on graduate education in full scale. Different from undergraduate education in past, graduate education is used to adjust to the revolution need of development on applicable talents, which result from characters of market, application and economy. The cost of graduate education should be shared together by government, universities, students, sponsors and tax payers who are beneficiaries. Thus development cost per graduate students is highly related to nation, social intuitions and personal responsibilities, which demands cost accounting and economic benefit analysis. In this paper, basing on the composition of education cost in universities, considering property of graduate education and new accounting system in universities, we analyzed and discussed education cost of performing graduate education.


University; Accounting system; Graduate education; Development cost per student

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