An Analysis on the Accounting System of University Educational Costs with the New University Accounting System

The new University Accounting System(Draft) encourages us to adopt the information of accrualbased accounting which increases the reliability and timeliness of the accounting information.According to the uniqueness of cost accounting in higher education and the advantages of the Activity-based Costing method,this paper suggests that the Activity-based Costing should adopt the new University Accounting System to conduct a reliable calculation and management model for the cost of education.