Research On Educational Cost Accounting System Of Colleges And Universities In China

Since the reform and opening up,the reform of China's higher education system developed rapidly,higher education training talent scale is growing,the mission shouldered is increasingly important.At the same time,the internal and external accounting environment has also undergone profound changes.In order to promote developing of colleges and universities the sustainably and healthy,it is of great significance to study the accounting of educational costs.This paper starts with the present situation and various problems existing in the field of educational cost accounting in colleges and universities,analyzes the causes of these problems,and puts forward the necessity and feasibility of establishing educational cost accounting in colleges and universities under the current background.Then,using the method of combining theory with reality,this paper analyzes in detail how to carry out educational cost accounting in colleges and universities according to the typical cases,and puts forward that the construction of university education cost accounting system should follow the principles of accrual system,relevance,ratio,division of income and Expenditure,classification accounting,academic year system of accounting period,etc.It is clearly stipulated that the main body of education cost accounting is the university and its faculties,the object is the students in higher education,the accounting method is the accounting method,the accounting steps should include the determination of accounting content,the establishment of related accounts,cost classification and aggregation,cost allocation,accounting for education costs,preparation of education cost statements and so on.Then,in order to realize the cost accounting of college education,the Government and colleges and universities should cooperate actively and work together to take appropriate measures.From the Government's point of view,it is mainly to issue standardized cost accounting system,promulgation of relevant cost accounting rules and regulations and implementation rules;From the perspective of colleges and universities,we should strengthen the consciousness of running a school,the construction of a strong university management system,the improvement of cost accounting methods,the standardization of cost components,the establishment of a scientific education asset management system Strengthen overall supervision and so on.Finally,the paper summarizes the full text.