Author(s)

De Wang ¹

Affiliation(s)

¹ The Central Academy of Drama, Beijing, China

Corresponding Author

De Wang

ABSTRACT

Accounting supervision constitutes a vital component of the oversight framework in Chinese colleges and universities. This study examines the elements of accounting supervision and examines the current state of financial information management in universities. It investigates how cost data influences accounting supervision mechanisms, proposing that enhanced cost analysis could provide both theoretical foundations and practical guidance for improving the quality of accounting supervision in higher education.

KEYWORDS

Colleges and Universities; Accounting Supervision; Cost Information

CITE THIS PAPER

De Wang, Exploration of the Path of Strengthening Accounting Supervision in Colleges and Universities. Adult and Higher Education (2025) Vol. 7: 56-61. DOI: http://dx.doi.org/10.23977/aduhe.2025.070509.

REFERENCES

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[3] Li Xiaohui, Zhang Mingxiang. Research on the Evolution and Development of Accounting Supervision [J]. Accounting Research, 2019(2):42-48.
[4] Mun C. Tsang.Cost analysis for educational policymaking: a review of cost studies in education in developing countries [J]. Review of Educational Research, Summer 1988,Vol.58, No2.
[5] Wu Hui, Wang Zhuquan. Reconstructing the Accounting Supervision System with Good Governance Orientation under the Framework of National Governance [J]. Accounting Research, 2019(4):3-10.
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