Research on Education Costing for Colleges and Universities

The education cost for colleges and universities has been studied and discussed for a long time,however we still don’t have an accounting system that has relatively strong operability.The reason is the current accounting system for colleges and universities cannot do direct cost accounting.The emendation of the accounting system in colleges and universities has brought juncture to cost accounting because of the introduction of accrual basis.Cost accounting object,cost accounting project,cost accounting period,cost accounting methods and other aspects of the problem should be solved by cost accounting,in order to enhance the operability and effectiveness of education cost accounting for colleges and universities.