Research On The Improvement Of Education Cost Management In A Provincial Colleges And Universities From The Perspective Of Government Accounting Reform

Along with the emphasis on education,China's education is flourishing with the strong support of government.As a non-profit organization organized mainly by government funding,the scientific nature of universities' cost management methods have been affected.Education cost management is basically a blind spot.With the continuous deepening of government accounting reform,universities have fully implemented the new Government Accounting System from January 1,2019.It puts forward the concept of accrual basis,adopts a parallel accounting system of financial accounting and budget accounting,which brings change opportunity for cost management.In December 2019,the Ministry of Finance formulated the Basic Guidelines for Cost Accounting of Public Institutions.The development process of government accounting reform highlights the importance and necessity of the improvement of education cost management.Education cost data can provide a basis for performance assessment,an important reference for colleges to optimize the allocation of resources and make scientific decisions.This thesis chooses university A,a provincial first-class key university,as a case sample,which focuses on current problems of education cost management,and uses the Basic Guidelines for Cost Accounting of Institutions,Management Application Guide No.300-Cost Management and Government Accounting System as a guide to explore the improvement measure of education cost management.This thesis can be divided to six parts as follows.The first part is the introduction part.This part mainly discusses the research background and significance,summarizes the domestic and foreign literature and explains the research content,research methods,innovations and deficiencies.The second part is the description of related concepts and theoretical basis.It mainly explains the concept and characteristics of higher education cost and the concept and content of cost management.Furthermore,it expounds the cost management theory.The third part is the description of the current state of A university's education cost management,which introduces the general situation of A university,the current status of education cost management,and the cost management awareness of financial staff education.The fourth part is the analysis of problems,which introduces many problems of education cost management and analyzes the underlying causes of them.At the same time,it explains the necessity to improve cost management process.Fifthly,this part puts forward improvement measures for education cost management of A university under the background of government accounting reform.Combining with the understanding and interpretation of the policy system,the specific suggestions and implementation ideas for improvement are elaborated,and the application analysis of A university is carried out.The sixth part is the conclusion and inspiration part.It summarizes the research conclusions of this paper and put forward the application value of the scheme.The main research methods used in this thesis include literature research,case study and survey analysis.This thesis considers the college education process as an intrinsic value-added process.It proposes that colleges have both a process vertical structure and a functional parallel structure.The value chain management,activity-based costing,responsibility cost management are introduced into a series of cost management procedures,and a multi-dimensional cost control plan is proposed.