Research On The Cost Accounting Of Training Per Student In Colleges And Universities

In recent years,my country's higher education has developed steadily and its popularity has continued to increase.In the context of the “double first-class” construction,all sectors of society have continuously increased their investment in higher education.In 2018,the average education expenditure of ordinary colleges and universities nationwide was 22,245.81 Yuan,an increase of 3.61 percentage points from 21,471.03 Yuan in the previous year.On the one hand,a steady increase in education investment is a favorable financial guarantee for the school,and the main source of income for running a school is tuition income and financial appropriation.The average training cost of colleges and universities is the main basis for the government's approved tuition standard and the level of financial appropriation per student.It is particularly critical and important to measure the cost of training per student in a scientific and reasonable way.On the other hand,as the investment in education funds increases,the goals and responsibilities that universities need to complete also increase.Under the premise,the cost control of colleges and universities can be achieved through cost accounting,the allocation of educational resources is optimized,and the efficiency of the use of educational funds is improved.At present,the administrative department of the government of our country has approved the cost of training per student in colleges and universities,and it is calculated based on the actual expenditures of colleges and universities.Its scientific nature has been strongly questioned by the media and parents of students.Therefore,the rationality of the confirmation,measurement and analysis of the training cost per student in colleges and universities becomes crucial.In October 2017,the "Government Accounting System" reconstructed the accounting model and strengthened the financial accounting function.The accrual system is fully introduced in financial accounting,which is of great significance to the confirmation,accounting and disclosure of college costs.It lays a theoretical foundation for college cost accounting and provides system guarantee.On this basis,this paper conducts visits and investigations on the financial work of dozens of universities in S province through field investigation and questionnaire investigation.From the aspects of management,accounting level,etc.,analyzing the current status of costaccounting in universities,it is concluded that universities have problems such as weak cost accounting awareness,unreasonable cost confirmation,unscientific accounting methods,and information islands.Combining the cost management objectives and information application requirements of colleges and universities,and referring to the "Government Accounting System" and the "Guidelines for Cost Accounting of Public Institutions",construct a cost accounting system for per student training in colleges and universities.Take the School of Science of University A as an example to calculate the cost of training per student;finally,Suggestions are made from the aspects of management internal factors and information technology to provide guarantee for the feasibility of the cost accounting system for college students.Through the research of this article,it is hoped that a practical accounting system can be formed for the cost accounting of training per student in colleges and universities,and a certain theoretical support and reference basis can be provided for the approval of the tuition standard and the level of financial appropriation per student.