Based On The New Government Accounting System Under The Cost Of Higher Education

In recent years,China’s education system has been constantly reformed,and higher education is playing an increasingly important role in the development of education.The state’s investment in education funds is also increasing.As one of the main channels for the country to transport talents,the importance of colleges and universities cannot be ignored.In the context of rapid development,many problems and contradictions are constantly emerging.Firstly,due to the increase of national investment in colleges and universities,it is necessary to have a closer understanding of the transparency of funds of colleges and universities,including the path of the use of funds,whether the disclosure of funds meets the requirements and other information.Only by grasping the real financial data can all stakeholders make scientific and reasonable decisions.Secondly,the number of students rises sharply,and the proportion of their tuition fees is increasing day by day.As one of the premises of the charging standard of universities,it is necessary to provide scientific basis for the charging standard.Nowadays,the accounting system of the new government is being implemented in various colleges and universities.The new system not only puts forward higher work requirements for administrative institutions including colleges and universities,but also tests the professional quality of financial personnel.In the new era,how to better carry out higher education training cost accounting and how to use scientific cost accounting method to improve the efficiency of running schools under the condition of limited resources is an urgent problem for colleges and universities to solve.This paper analyzes the theoretical basis of higher education training cost,including its accounting requirements and accounting principles,by combing relevant domestic and foreign literature,drawing on the existing research results and advanced experience,and taking the new government accounting system as an opportunity.Then the feasibility and necessity of using activity-based costing to calculate education and training cost in colleges and universities are studied and evaluated.Therefore,combining with the principle of activity-based costing,a cost accounting system for college education and training is constructed.On this basis,the real cost data of X university is used to simulate its application,and the cost accounting results are compared and analyzed.Finally,the corresponding countermeasures and Suggestions are put forward according to the research conclusion of this paper.This paper focuses on the current "government accounting reform" and combines it with activity-based costing to study the education and training of colleges and universities,providing theoretical support for further cost accounting and guidance for colleges and universities to successfully complete the implementation of the new government’s accounting system and policies.