Research on Strategies for Constructing a Cost Accounting System for Higher Education under the New Government Accounting System
Under the new government accounting system,the construction of the cost accounting system for higher education faces new challenges and opportunities.It is necessary to explore strategies for constructing a cost accounting system for higher education under the new government accounting system,in order to better adapt to the requirements of the new accounting system.The paper first elaborates on the importance of cost accounting in higher education,and then explores the new situation of cost accounting in higher education under the new government accounting system,especially the complexity of cost accounting,the complexity of content and the increasing difficulty of accounting.In view of this,the final strategy for constructing a cost accounting system is proposed,including key steps such as clarifying accounting objects,establishing accounting cycles and collecting and allocating costs.It is hoped to provide theoretical guidance and practical suggestions for cost accounting in universities under the new government accounting system.
new government accounting systemhigher educationcost accounting system
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