Author(s)

Yang Panhua

Corresponding Author

Yang Panhua

ABSTRACT

With the full implementation of the "government accounting system", the accounting of educational costs in colleges and universities will enter a new stage of full implementation from theoretical discussion, realistic needs, and confirmation of the system. However, within ordinary institutions of higher learning, accounting for the cost of education has not yet been implemented in practice, with reasons for theoretical research, for institutional development and for institutions of higher learning themselves. Aiming at the problems in the course of the implementation of education cost accounting, this paper puts forward the educational cost accounting framework and designs the educational cost accounting based on accounting informatization.

KEYWORDS

Cost of education, Cost accounting, Accounting informatization