Research on the Cost Accounting System of Colleges and Universities under Budget Performance Management
Abstract
With the continuous development of China’s higher education, the higher education system is also changing, and China’s high_x005fer education is facing more and more problems. At the same time, the internal and external accounting environment of universities is also
changing, and studying education cost accounting is of great significance to promote the healthy and sustainable development of universities.
Based on the cost accounting system of universities under budget performance management, this paper analyzes the theoretical basis, principles and methods of the construction of university cost accounting system under budget performance management, and puts forward effective
measures to provide reference for relevant personnel.
changing, and studying education cost accounting is of great significance to promote the healthy and sustainable development of universities.
Based on the cost accounting system of universities under budget performance management, this paper analyzes the theoretical basis, principles and methods of the construction of university cost accounting system under budget performance management, and puts forward effective
measures to provide reference for relevant personnel.
Keywords
Budget Performance Management; Cost Accounting System; University
Full Text:
PDFReferences
[1] Zhang J. Construction of Cost Accounting System for College Education from the Perspective of Performance Management[J].
Journal of Inner Mongolia University of Finance and Economics,2023,21(02):97-100.
[2] Yang YP, Hu ZY. Construction of Cost Accounting System in Colleges and Universities from the Perspective of Performance Man_x005fagement[J]. Journal of Chengdu Normal University, 2022, 38(08): 92-98.
[3] Jiang H. Evaluation method and implementation plan of university performance budget[J]. The Economist, 2011( 2): 98.
DOI: http://dx.doi.org/10.18686/fm.v8i6.11718
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