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Discussion on the Cost Accounting Work under New Financial System for Colleges and Universities

机译：高校新金融制度下的成本会计工作探讨

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摘要

Cost accounting helps colleges and universities to improve their management and efficiency and it is also the priority of educational reform among those high institutions. "Financial System for colleges and universities" issued by Ministry of Finance in 2013 plays a leading role in guiding the cost accounting for colleges and universities. In this paper, cost management is detailed explained under new Financial System for colleges and universities. It proposes that the prerequisite for cost accounting is to introduce accrual system. The concept of Costs, fees and expenses should be clarified and the content of expense accounting also needs to be specified. It proposes specific measures to convert expenditures to expenses and it also proposes to establish mechanism to check expense and expenditure and to establish cost reporting system on the basis of classification, collection and allocation of costs, fees and expenses. In summary, the paper brings forward practical ways and methods for cost accounting in colleges and universities.
机译：成本核算有助于学院和大学提高他们的管理和效率，也是这些高机构教育改革的优先事项。财政部于2013年发布的“高校金融系统”在指导高校成本核算方面发挥着主导作用。本文在高校新金融系统下详细说明了成本管理。它提出，成本计算的先决条件是引入应计系统。应澄清成本，费用和开支的概念，还需要指定费用核算的内容。它提出了将支出的特定措施转换为开支，并建议建立机制，以支出费用和支出，并在分类，收集和分配费用，费用和费用的基础上建立成本报告系统。总之，本文为高校成本核算的实用方法和方法带来了实用方法和方法。

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