Discussion on the Problems and Measures in the Formulation of Interdivisional Transfer Price of Colleges and Universities in China

Along with the scale of colleges and universities expanding unceasingly in China, a lot of departments of the colleges and universities have become actual legal entities or relatively independent accounting units, and the pattern of marketization appears gradually. In order to avoid the waste of resources for excessive size, it is necessary to establish a responsibility accounting system in colleges and universities, identify the division of responsibility center, formulate the interdivisional transfer price, and definite the responsibility of each unit. In this paper we analyze and also propose some relevant suggestions on the difficulties and problems of formulating the interdivisional transfer price of colleges and universities in China, which is beneficial to scientific distribution budget, the reasonable allocation of resources, and enhancing competitive ability, to guarantee the sustainable development of colleges and universities in China.