Research On The Education Cost Accounting Of H University Under The Government Accounting System

In recent years,higher education in China has developed rapidly.By 2017,the gross enrollment rate of higher education had risen to 45.7%,far more than 2.7%when the college entrance examination was resumed in 1978,leading the world in the overall scale of schools.Higher education of China has completed a great transformation from "elite" to "popularization".However,behind the rapid development of higher education,there are also a series of problems.As far as the financial management of higher education is concerned,on the one hand,the financial allocation is far from meeting the rapid growth of development needs of higher education.How to strengthen the accounting of education cost,clarify the quantity composition of education cost,make full use of financial funds and then improve the input-output efficiency of educational resources has become the core of current financial work in universities.On the other hand,With the deepening of educational reform,the sources of funds are diversified.Diversified sources of funds put forward new requirements for the use and disclosure of funds.How to present authentic,credible and useful financial information for each shareholder through education cost accounting and provide them with decision-making basis has become a widespread concern.At present,the reform of government accounting is in full swing,to coordinate with the implementation of the government accounting system,the Ministry of Finance has put forward new requirements for administrative institutions,including universities,How to better carry out the cost accounting of higher education in the new era has become a practical problem that needs to be solved urgently.Analyzing the current situation of educational cost accounting in China,finding out the existing problems and the appropriate countermeasures are the basic ideas to solve the above problems.Therefore,this paper takes H University as an example,uses the literature analysis method and case analysis method to investigate and analyze the current situation and existing problems of its education cost accounting,and then digs out the factors affecting its education cost accounting.Taking the reform of government accounting as an opportunity,this paper constructs a cost accountingsystem for higher education that meets the requirements of government accounting system,and applies activity-based costing method to the calculation and distribution of indirect education costs in H university and their secondary colleges.This paper makes a comparative analysis of the cost of education,the income of education and the expenditure of education so as to put forward specific strategies to ensure its smooth implementation in universities.The main contents and conclusions of this paper are as follows:Firstly,it defines three core concepts of "university education cost","government accounting" and "expenditure and expenditure".Then it analyses "public goods theory" and "principal-agent theory" and "activity-based costing theory" which support the whole paper,and explains their specific guiding role in the paper.Secondly,considering the background of the promulgation of the new government accounting system,this paper investigates the relevant personnel of the financial department of H University from four aspects: accounting system,accounting environment,accounting contents and financial system and finds out the problems of accounting caliber is not uniform,accounting content is simple,accounting methods need to be improved,and accounting results are incorrect under the current educational cost accounting system.Thirdly,from the external and internal factors to dig out the restrictive factors of H University in education cost accounting,using PEST analysis model to analyze the external factors,from the accounting power,funds records,evaluation mechanism,information level and other aspects to carry out internal analysis,laying the foundation for building a new system and putting forward specific countermeasures and suggestions.Fourthly,fully combined with the requirements of government accounting standards,systems and other documents,this paper studies the applicability of H university education cost accounting system in the new era.According to the order of defining accounting objects,determining accounting period,screening accounting items,collecting and distributing related expenses,calculating costs,compiling related reports and analyzing results,a new process of educational cost accounting isdesigned.Finally,the paper puts forward the safeguard measures of education cost accounting under the new system for H University.It includes the determination of evaluation criteria,the construction of a new system,the strengthening of accounting methods,the improvement of reporting format,and the promotion of reform and implementation of external measures.From the perspectives of management thinking,preparatory work,internal control system,information construction and personnel training,this paper puts forward some countermeasures to improve H university,so as to ensure the implementation of the educational cost accounting system in H university as soon as possible.This paper focuses on the current "government accounting reform",combines it with education cost accounting,and introduces activity-based costing to make the accounting results more authentic and reliable.It not only provides theoretical support for the comprehensive development of education cost accounting in the new era,but also provides practical guidance for the smooth implementation of government accounting system and cost accounting system in colleges and universities.