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Frontiers in Educational Research, 2020, 3(14); doi: 10.25236/FER.2020.031410.

An Analysis of College Education Cost Accounting under the New Government Accounting System

Author(s)

Xiaojie Zhao

Corresponding Author:
Xiaojie Zhao
Affiliation(s)

Zibo Vocational College, Zibo, Shandong, 255000, China

Abstract

Due to the late development of cost accounting for higher education and teaching in China, and with the needs of social development, many problems like the inaccuracy of education cost accounting for higher education in China’s universities have arisen, thus universities and colleges cannot accurately understand the cost and other expenses of their own education. In response to this problem, based on the new government accounting system, China has taken a series of measures to improve this phenomenon, mainly to change people’s old cost accounting awareness and technology, and advocate that that most measures should consider the development of universities in order to selectively refer to some excellent cost calculation methods, and timely publicize relevant financial information to make more detailed and systematic management of the cost accounting work of universities and colleges. The current proposed calculation of university education costs based on the new government accounting system can effectively solve the shortcomings of China’s university cost calculations. Scientific and efficient cost calculations can not only ensure the smooth progress of related work, but also greatly improve the efficiency of cost calculation work in colleges and universities.

Keywords

Colleges and universities, Cost accounting, New government accounting system

Cite This Paper

Xiaojie Zhao. An Analysis of College Education Cost Accounting under the New Government Accounting System. Frontiers in Educational Research (2020) Vol. 3 Issue 14: 51-55. https://doi.org/10.25236/FER.2020.031410.

References

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