Study on the Cost Accounting of Colleges and Universities under the New Accounting System of Colleges and Universities

With the further development of China's higher education system reform, the implementation of cost management in Colleges and universities has been put on the agenda, the most important is how to carry out the cost accounting in the new accounting system under the new accounting system. On view of reality of China's colleges and universities, there are cost control awareness is not strong, the concept of fuzzy cost, scope and period of accounting is not uniform, the problem of cost accounting system related to the missing, recessive cost is very big and difficult to avoid, costing ability lack of; must adhere to the modified accrual principle, the matching principle, the division of capital spending and revenue expenditure principle under the premise, strengthen the pace of reform, establish the cost accounting system, improve the cost control system, speed up the construction of talent team, to scientific cost accounting in Colleges and to do cost management in the colleges and Universities.