Research On The Construction Of Cost Accounting System In A Colleges And Universities

University cost accounting is not only an important part of university management,but also an important link of university financial management,but it has not been paid attention to by colleges and universities.In recent years,the Ministry of finance has successively issued many relevant normative documents and basic guidelines,requiring institutions of higher learning and other institutions to strengthen cost accounting.In December 2019,the Ministry of Finance officially issued the basic guidelines for cost accounting of public institutions,which put forward new requirements for public institutions including colleges and universities,requiring colleges and universities and other public institutions to strengthen cost accounting,and further emphasized the importance of cost accounting after the government accounting system.Therefore,strengthening cost accounting is an inevitable requirement for implementing the above major decisions and arrangements of the Ministry of finance,which is of great and far-reaching significance.Based on the basic guidelines for cost accounting of public institutions,this paper introduces the relevant concepts and theoretical basis of cost accounting in Colleges and universities through on-the-spot investigation,case analysis and literature review,combined with the research status at home and abroad,and then uses the case analysis method to take college a as an example to analyze the current situation of cost accounting and the existing problems such as weak accounting awareness,and analyze the reasons behind the problems,On this basis,this paper constructs the cost accounting system of a university in line with the requirements of the government accounting system,puts forward specific strategies to ensure its smooth impIementation in a university and analyzes the effect of the implementation of the system.Through the research of this paper,it is expected that the cost accounting system constructed by university a can effectively improve the problems existing in its cost accounting,more accurately reflect the relevant financial information of University A,improve the cost operation efficiency,implement the major decisions and deployment of the Ministry of Finance,and realize the long-term development of University A.