Research On The Educational Cost Accounting And Reporting In SY University

In recent years,China's financial investment in higher education has been increasing.By the end of 2018,the total investment in higher education has reached 1.2 trillion yuan,the national education funds have increased rapidly,and also the higher education in China has developed rapidly.However,the dependence of colleges and universities on financial allocation is too high,and the financial allocation can not fully meet the rapidly growing development needs of colleges and universities.How to strengthen the accounting of educational cost,clarify the quantity composition of educational cost,and then make full use of financial funds to improve the input-output efficiency of educational resources has become the core of the current financial work of colleges and universities.With the implementation of the new government accounting system,the Ministry of Finance has put forward new work requirements for administrative institutions,including colleges and universities,and how to better carry out the cost accounting work of college education in the new period has become a realistic problem that needs to be solved urgently.This paper analyzes the necessity and feasibility of SY university's education cost accounting and reporting through field investigation,case analysis and literature review.First of all,combining with the theory of education cost related at home and abroad,taking SY university as an example,analyzing the present situation of its accounting and reporting,and deeply studying the new government accounting system and the guidelines of public institution cost accounting,we find that SY university's education cost accounting is not in place,education cost information is not clear,and no independent report has been formed.Secondly,using activity-based costing to design the SY university education cost accounting and reporting system,the SY university education cost confirmation measurement,accounting processing,education cost reporting and other parts are constructed,and applied on the basis of 2018 financial data.Finally,the paper analyzes the average cost of SY college students and the effect of system application,and puts forward some suggestions from the aspects of cost management,system construction and optimization of accounting information system.Based on the research of this paper,it is expected to be able to carry out education cost accounting for SY universities,form realistic education cost report,provide some theoretical reference and method reference,and urge them to perfect education cost accounting and report,so as to strengthen university management and realize long-term development.