scholarly journals Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence

2021 ◽  
Vol 2 (1) ◽  
pp. 95-100
Author(s):  
Yanni Zhang ◽  
◽  
Qamar Farooq ◽  
Keyword(s):  
Higher Education ◽  
Business Models ◽  
Theory And Practice ◽  
Three Dimensions ◽  
Exploratory Research ◽  
Profit Model ◽  
Corporate Profit ◽  
Green Finance ◽  
Higher Education In China ◽  
Education In China

The purpose of this paper is to discuss the accounting reform of higher education in China with a socio-managerial analysis in the digital intelligence era. It will enable students to actively adapt to the development need of the market economy. This article uses an exploratory research method and analyzes the challenges faced by Higher Education in the era of digital intelligence from the three dimensions of corporate profit model, webcast rewards, and changes in the environment. With the development of digital intelligence, new industrial formats and business models are constantly emerging. Digital transformation has brought severe challenges to accounting theory and practice. Now green finance is emerging with the concept of sustainable development. Based on this analysis, the article proposes a training framework for accounting and management talents in the era of digital intelligence.

On the System of Multiple Linear Regression of Higher Education Tuition in China

2011 ◽  
Vol 211-212 ◽  
pp. 752-755
Author(s):  
Wei Wang ◽  
De Quan Liu ◽  
Jian Liu
Keyword(s):  
Higher Education ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Multiple Linear Regression Model ◽  
The State ◽  
State Funding ◽  
Reasonable Assumption ◽  
Training Costs ◽  
Higher Education In China ◽  
Education In China

Based on the fairness and benefits of the opportunity to accept higher education, tuition should be paid. The average cost of higher education and the ability to pay tuition which is determined by the average income are two fundamental basics for making the standard of tuition. In order to research the standard of tuition, the paper has focused on two issues: What is the acceptable range of tuition for higher education in China? How much is the reasonable tuition for higher education in China? Then we have established a multiple linear regression model on the basis of the reasonable assumption. Using the Eviews Software, we got that the range of average tuition was [4674.4, 7516.1]. Then we made a sensitivity analysis on the state funding and got the conclusion, tuition of colleges and universities all over our country were reasonable, and that the average tuition was negatively correlated to the state funding to some extent. Through the conclusion, we obtained that the state funding accounted for 25% in training costs of students. When the state funding rose by 250 yuan, the average tuition would decrease by 238 yuan.

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