Study On The Education Cost Measurement Of L Middle School Based On Accounting Adjustment Method

With the continuous improvement of China’s economic level,the proposal of the Ministry of Education on the transfer of private middle schools to public institutions,more and more scholars and administrators have begun to pay attention to the issue of education funding capacity,the implementation of the new government accounting system also requires that secondary schools should measure the cost of education in accordance,while few schools could actually improve the problem.Therefore,based on the relevant requirements of the government’s new accounting system,this thesis uses literature analysis,comparative analysis and case study methods to construct a system for measuring the cost of middle school education under the accounting adjustment method,which can fill the gap of the current difficulty in measuring the cost of education at the secondary school level and increase the transparency of capital expenditure on educational activities.This thesis starts from the concept of government accounting and cost,analyzes the relevant theories of accounting adjustment method and education cost measurement,expounds the reasons for the difficulty of cost measurement in L middle school and the requirements of the relevant new system.Then it explains the concrete framework and steps of using accounting adjustment method to measure education cost,The actual cost of education is measured by bringing in the real data of L middle school according to the calculation formulaThe study shows that the accounting adjustment method can meet the measurement needs of secondary school education costs,and according to the relevant requirements of the method and the existing conditions,a specific operation system suitable for secondary school education cost measurement can be constructed,so as to accurately grasp the education costs;based on this system,the empirical analysis of L middle school can be carried out,and the total education costs and average per-student education cost of L middle school in 2020 can be calculated,indicating that the system constructed by the author is feasible.It is also able to analyze the cost composition of L middle school through the measurement data,providing accurate data to the community,as well as providing reference for cost management and cost control within L middle school.The results of this study can provide a reference for the measurement of education costs in general middle schools,and provide a theoretical basis for the determination of the amount of financial allocation for middle schools in the future.