Innovation Research on Cost Accounting of the Private University Education under Big Data Background-Taking a Private University in Zhengzhou as an Example

Abstract

The private universities and colleges are different from the public ones, almost none national financial capital is invested in the process of its birth and development, the education management and the infrastructure construction are completely relied on the tuition income and self-raised funds, so conducting fine teaching cost accounting has become the core work of the financial management of the private university. While education cost accounting is still in the stage of the academic research, and how to find an applicable approach for our national college education cost accounting in the practical work has become the urgent expectation of the government monitoring department, the accounting theory circle and accounting practitioners. A private university in Zhengzhou establishes a big data platform of “Internet + education cost accounting†to integrate the teaching management, financial management, asset management, HR management, logistic support and other related business to realize specifying and fining the teaching cost accounting by information, which is an innovation research.