Study on Construction of Education Cost of Research University in China

摘要

Construction of education cost of Research University in China is the important basis of the financial management. Based on the former research, this paper divides the expenses of Research University into education cost and non-education cost, and analyzes the relationship between the departments’ expenses and the education cost, and finally forms the Research University education cost construction. We choose a Research University as the sample, and use the questionnaire to make an empirical study. The results show that Research University education cost include personnel cost, public utility cost and constructive cost, and the expenses such as retired personnel expense are non-education cost, in addition, whether the expense in departments should be included in Research University education cost or not are different.