A Study On The Measurement Of Middle School Education Cost From The Perspective Of New "Accounting System For Primary And Secondary Schools"

Education institutions in our country has been classified as a nonprofit organization, so the education institutions and other relevant departments did not pay attention to improve education resources use efficiency. But with the development of education enterprise reform comprehensively, managers also gradually realize that increasing the outcome of the education funds will have problems, combined with the characteristics of education cause in our country, therefore, in 2014, formulate new accounting system of primary and secondary schools. The implementation of accounting system of primary and secondary schools, the standards is to regulate and adjust the primary and secondary schools. The infrastructure and canteen account is not reflected in administrative accounts, assets measurement depreciation has no uniform standard, finance capital accounting is not clear and unreasonable structure of accounting statements, etc. These affected the accounting information is complete, are revised. At the same time, the new accounting system of primary and secondary schools for secondary school education cost of measurement are also played a positive role. Revised the accounting system of the primary and secondary school education cost accounting body content in the secondary school is complete, meet the needs of the secondary school education cost measurement, standardize the accounting subject simplify the division of education cost and so on.Based on the research background,and significance of the secondary school education cost as foothold, through the methods of literature, comparative analysis, data statistics and case analysis and other methods, the research on secondary school education during the measurement of the subject, object and cost. And the current problem of secondary school education costs in our country are analyzed. With the new accounting system of primary and secondary schools of the view of major changes and design secondary school education cost measurement of the main frame. And with a secondary school as an example, the cost of education measure, proved its feasibility, and in the future for secondary school education cost accounting provides a way of accounting. And to the government department, the department in charge of education and the social from all walks of life to provide secondary school education information cost. In the end of education cost data for the government grants and the school of management has certain reference significance.