Analysis on the Education Cost Accounting System of Higher Vocational Colleges under the New Accounting System of Higher Vocational Colleges
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With the rapid development of vocational colleges in China, improving the quality of education and optimizing teaching resources have become the internal driving force for colleges and universities to carry out education cost accounting. At the same time, according to the state's latest accounting system in colleges and universities, accrual basis is adopted. Inter-period expenses are handled through apportionment and accumulation. These regulations provide an institutional basis for accurately calculating the education costs of higher vocational colleges, but the relevant departments have not yet issued corresponding education cost accounting methods. Therefore, it is the key to create a new favorable development space for the education budget management of higher vocational colleges. This paper mainly discusses the management of education cost accounting in higher vocational colleges under the accounting system of new universities.
New Colleges, Accounting System, Higher Vocational Colleges, Cost Accounting