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Research on the Accounting Issues and Countermeasures of Higher Education Cost Based on Connotative Development

Author(s)

Shuqing Lv1,*, Liqiang Gong1, Xiaojia Yu2, Guowang Yu3

Affiliation(s)

1Financial Department, North China University of Technology, Beijing, China 2Institute of American Studies, Chinese Academy of Social Sciences, Beijing, China 3School of Economic Management, North China University of Technology, Beijing, China *Corresponding Author.

Abstract

In the context of the connotative development of higher education, the objective requirement to strengthen cost control has increasingly highlighted the importance of cost accounting and cost information in higher education institutions. The specific research content of this topic mainly includes: analyzing the necessity of cost accounting in higher education, studying the current situation and problems of cost accounting in higher education institutions, and proposing solutions. This paper employs an inductive-deductive method to study and propose implementation paths for promoting the effective application of cost accounting in higher education from the perspectives of organizational management systems, financial accounting, and modern information technology. Conducting cost accounting in educational institutions is an objective requirement for comprehensively deepening educational reform in the new era and transforming towards connotative high-quality development. It plays an important role in helping institutions reduce costs, strengthen performance foundations, optimize resource allocation, and enhance internal management levels and operational efficiency, and thus deserves significant attention.

Keywords

Connotative Development; Higher Education; Cost Accounting; Current Situation; Solutions

References

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