Research On The Financial Issues Of The Cost Measurement Of College Education And Training

Education is the foundation.With the continuous development of China's economy,the cause of higher education has also made great progress.Article 60 of China's Higher Education Law stipulates that "higher education adopts a mechanism based on the input of the organizers,the educators will share the cost of training,and the institutions will raise funds through various channels." The income sources of colleges and universities are increasingly diversified and the income is increasing.Increased,but the contradiction between the cost of education is also more obvious.The current accounting system of colleges and universities has inherent ills and cannot truly reflect the resources spent by students in the university during the year.Even if the government's investment in education is increasing year by year,the phenomenon of college deficits is still widespread,and educational resources are wasted and inefficient.Therefore,the accurate accounting of the cost of college education and the reform of the relevant financial system are extremely urgent.This paper sorts out relevant literatures on education costs at home and abroad,summarizes the relevant theories and concepts of education costs and analyzes the current situation of education expenditures and expenditures of 19 universities in Jiangsu Province as the starting point.Through the literature research method,the empirical research method and the combination of qualitative research and quantitative research,In-depth analysis of the current situation of insufficient compensation for the cost of education expenditure accounting under the existing university accounting system,thus raising the cost of education.Through the analysis of the problems faced by the accurate measurement of the cost of education and training,mainly lists the four aspects,namely,the project issues,methodological issues,accounting cycle issues and classification issues of education training cost measurement,thereby further introducing the accrual system.The principle is to solve the special problems in the measurement of education costs.Finally,on the basis of this,through the key research of N University,it proves the feasibility of accurately measuring the cost of education and training to solve the current situation of colleges and universities,and provides suggestions for the reform of the future financial system of colleges and universities,in order to promote the cost measurement of college education.