Research On The Cost Accounting And Management Of T University In Inner Mongolia Under The Government Accounting System

General Secretary Xi Jinping pointed out in the nineteen major reports of the Communist Party of China,"building a powerful country in education is a basic project for the great rejuvenation of the Chinese nation".The goal of "accelerating the construction of first-class universities and first-class disciplines" is clearly put forward.Under the background of this era,China has officially promulgated and implemented the government accounting system,and the research on the cost of higher education has become an important topic.The purpose of this paper is to calculate the cost of higher education and scientific research.Under the background of government accounting system,colleges and universities have changed from single measurement mode to double entry measurement mode,which provides conditions for the smooth development of cost accounting in Colleges and universities.Based on the idea of complete cost method,this paper constructs the cost accounting model under the background of government accounting system.Firstly,the cost accounting object is determined as the whole T University in Inner Mongolia,and the cost accounting interval is determined from January 1,2019 to December 31,2019.The cost items are divided into education expenses,scientific research expenses,administrative management expenses,logistics expenses and retirement expenses according to the government accounting system-accounting subjects and statements of administrative institutions and administrative accounting system,According to the methods in the Interim Measures for cost management in Colleges and universities(Draft),the accounting model of total cost of education and total cost of scientific research in Colleges and universities is established.The student data is converted into the number of students according to a certain coefficient;Collect the number of different levels of scientific research projects and research costs.The financial data and non-financial data are obtained from T University in Inner Mongolia,and the total cost of education and scientific research are obtained through the actual case analysis.This paper analyzes the cost of the calculated data from the aspects of cost composition,proportion of scientific research projects and income cost ratio.And from the perspective of internal and external environment,this paper analyzes the difficulties faced by university cost accounting.In the external environment,from the political,economic,social,scientific and technological aspects,this paper analyzes the challenges faced by the current cost accounting of colleges and universities,mainly for the relevant cost accounting system has not yet been introduced,the diversification of the sources of funds of colleges and universities puts forward higher requirements for financial information,the public's attention to cost accounting is not high,there is no authoritative third-party supervision of colleges and universities There is no more advanced financial system as support;In the internal environment,taking T University in Inner Mongolia as an example,it is found that the depreciation of fixed assets is not reasonably collected in the Department,some expenditures are not included in the correct accounting subjects,there is no corresponding cost accounting system,and there is a lack of perspective in university cost accounting.Based on the above analysis,combined with the theory of total cost management,this paper puts forward that colleges and universities should strengthen the cost awareness of personnel,continue to improve the diversity of capital sources,improve the cost management system of colleges and universities,distinguish the financial accounting departments and financial management departments,improve the fixed assets management of colleges and universities,standardize the internal control system of colleges and universities To strengthen the performance management of colleges and universities and accelerate the information construction of colleges and universities and other suggestions and measures.