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New "Enterprise Accounting System" From The Perspective Of Vocational Education Cost Accounting And Control Research

Posted on:2014-12-25Degree:MasterType:Thesis
Country:ChinaCandidate:X J ZongFull Text:PDF
GTID:2267330425961881Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the party and the country’s increasing emphasis on the development of vocational education, vocational education on investment is also increasing, China’s vocational education have seen an unprecedented boom. However, with the growing size of school, vocational school’s lack of funds, bloated, idle equipment, school funds rate and other issues become more prominent. How to strengthen and improve the internal management of vocational schools, make full use of existing resources rational allocation of schools, vocational schools is currently solved a very important problem.In this context, this paper Treasury January1,2013from the implementation of the new "Enterprise Accounting System" and enterprise accounting system, combined with previous research on education costing for distinguished from vocational schools general secondary schools, employment-oriented, competency-based professional and technical characteristics of practical education, drawing on corporate cost accounting methods to construct a more scientific and complete secondary vocational school education costing system. It facilitates timely and accurate grasp of the government school’s educational costs, and reasonable to carry out macro-control, curb acts of local bonds for the government to determine the financial allocations and development fees to provide a scientific basis. Also help evaluate the school’s educational benefits, vocational school management system to accelerate, as the higher authorities and school leaders scientific management, effective supervision and proper decision-making reference. Accurate accounting of the cost of education, and promptly announced to students and parents, so that evidence-based school fees, school fees can dispel the doubts standards to protect the students and parents’right to know. The purpose of cost accounting is to control costs, the paper on the basis of cost accounting in education, vocational schooling for building cost control system put forward some suggestions. Costing study in vocational school education is both theoretical research topic, it is the subject of practice, this method combined with the use of normative research case studies from both theoretical and practical aspects of education in vocational schools to explore cost accounting and control issues.This paper is divided into seven chapters, chapter1describes the research background, made in grade school education costing the necessity and significance, recalling costing methods at home and abroad for education research, summarize and draw the relevant research results at home and abroad analyzes the current vocational school education costing problems and causes, lay the foundation for the next study.Chapter2of literature review, the part of the main domestic and foreign scholars in education costing studies done by a more comprehensive introduction.Chapter3presents the current vocational education cost accounting problems and cause analysis, to define the concept of the cost of education, and elaborated in vocational education and general secondary education differences.Chapter4focuses on the cost accounting system of vocational schools to build, elaborate design principles, a clear accounting of the subject, object accounting, accounting cycle, accounting methods and accounting subjects settings.Chapter5through case studies to verify the cost accounting system of vocational school education science, accuracy and operability, which produces educational cost data for government funding and school management has a certain reference value.Chapter6build educational cost control system, etc. are introduced.Chapter7is a summary of the full text, and on this basis propose directions for future research.This paper analyzes and studies costing vocational school education theories and methods, combined with case studies, aimed at vocational schools established cost accounting system to provide relevant educational theory and practice support.
Keywords/Search Tags:secondary vocational schools, education costing, research
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