The implementation of"Specific Guidelines for Cost Accounting of Institutions of Higher Learning"can effectively promote the improvement and perfection of the internal management of institutions of higher learning,and form a scientific and accurate budget standard,we will promote the development of budget performance management in colleges and universities.However,at present,the positive role of"Specific guidance on cost accounting of institutions of higher learning"has not been brought into full play,and a series of problems still exist in the specific process of cost accounting of institutions of higher learning.Therefore,in order to promote the high-quality development of cost accounting in colleges and universities,this paper adopts the method of theoretical research and analyzes the system influence,the characteristics and methods of cost accounting in colleges and universities,to understand the common problems of cost accounting in colleges and universities,and put forward the problem-solving strategies with the"specific guidance of cost accounting in institutions of higher learning".We should make every effort to improve and perfect the cost accounting in colleges and universities.
关键词
成本核算/高校成本核算/事业单位成本核算/新会计准则/政府会计制度
Key words
cost accounting/college cost accounting/business unit cost accounting/new accounting standards/government accounting system
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