Research On Education Cost Control In Secondary Vocational Schools From The Perspective Of New Government Accounting Standards System

The government accounting standards system implemented since 2019 requires secondary vocational colleges to build a financial accounting system based on accrual basis,which can provide rich quantitative and qualitative cost accounting information,and provide a practical basis for the application of COSO internal control framework in the field of education cost control of secondary vocational colleges.The five elements of COSO internal control framework and the key links of cost control can correspond to each other,which can provide theoretical framework guidance for cost control in secondary vocational colleges.In order to solve the cost control problem of secondary vocational colleges under the new government accounting standards system,this paper takes Zhengzhou A College as an example to study the cost control problem of secondary vocational colleges.The research contents include:The influence of new government accounting standard system on cost control of secondary vocational colleges;Analysis of the current situation of education cost control in ZHENGZHOU A College;Analysis of education cost control of Zhengzhou A College;Optimization scheme of education cost control system of Zhengzhou A College.After studying the education cost control problems of Zhengzhou A University,it is found that there are the following problems in the cost control of Zhengzhou A University:Cost control consciousness is not strong,internal publicity is not enough;Not detailed education cost control target;Incremental budget is adopted in budgeting,which is highly dependent on historical data and has a low level of informatization.The authorization examination and approval link is cumbersome,the work efficiency is low,the professional quality of accounting personnel is not high as a whole;Lack of supporting performance evaluation,the external pressure of cost control of each department is small;Too independent between departments,poor communication;Different.professional qualities of staff in the same department lead to communication barriers between superiors and subordinates;The supervision system mainly relies on external supervision and post-supervision,but lacks effective internal supervision,presupervision and in-process supervisionThis paper proposes that the COSO internal control framework can be used to study the cost control of secondary vocational colleges,and optimize the education cost control system of secondary vocational colleges from the following five aspects:the control environment of education cost,the risk assessment of education cost,the control activities of education cost,the information and communication and supervision activities of education cost report.In the education cost control environment,set up the whole staff cost control consciousness,strengthen the education cost control propaganda and education;In the aspect of education cost risk assessment,it gradually realizes the fine management of cost accounting,refines the target of education cost control and establishes a complete risk assessment mechanism.In terms of education cost control activities,zero-based budget law is adopted in budget compilation and"department leadership responsibility system" is adopted in budget execution.Simplify the examination and approval process of expenditure and improve the efficiency of examination and approval;Increase the professional quality training of accounting audit personnel;Establish cost control performance evaluation system;Separation of responsibilities;Education cost information and communication:improve the information level of secondary vocational colleges,strengthen communication between departments;Establish perfect internal communication system;Education cost supervision activities:secondary vocational colleges should establish corresponding internal audit departments or similar functional departments to implement internal supervision;strengthen pre-and ongoing oversight.