Research On Educational Cost Accounting System Of Universities

At present, due to the impact of the financial management system of higher education, universities do not have a cost accounting in the process of running school. There is a double contradiction of school funding shortage and waste of resources, which restricts the development of itself. Education cost problem is always the focus of attention of the society. Cost accounting can meet the information needs of all sectors of society, and is more for universities to provide an effective way to strengthen the management of resources, to improve the benefit of running a school, and to obtain the ability of sustainable development.On the basis of summarizing the related literature at home and abroad, the thesis finds out the current problems and reasons existing in the financial accounting system of universities through the analysis. These reasons include two aspects of objective and subjective. Objectively, the university financial system is imperfect. Accounting basis is not uniform. Due to the particularity of education costing accounting object, cost calculation is complex. Subjectively, due to cost consciousness of universities are weak, universities are lack of motivation of accounting. Education cost accounting theory research is not mature, and the controversial issues are unresolved. In view of the existing problems, the thesis builds up a set of simple and feasible higher education cost accounting system. This system includes accounting objectives, accounting principles, accounting body, accounting object, the accounting period, the scope of accounting, accounting methods, accounting processes and information disclosure. The thesis also selects the financial data of representative X high school in2011to do a case empirical analysis through the built education cost accounting system, and calculates average student education cost of the whole school and each discipline. Finally, the thesis summarizes the conclusions, and points out the insufficiency in the research and future research directions.Research on education cost accounting system of universities is not only the theoretical research subject, but also the practice subject. Through the research in this area, the thesis hopes to provide theoretical support and practical guidance for education cost accounting of universities, and to provide a reference for the reform of the financial accounting system of higher education.