Accounting includes the design of accounting systems , preparation of financial statements , audits , cost studies , development of forecasts , income tax work , computer applications to accounting processes , and the analysis and interpretations of accounting information as an aid to making business decisions 财会包括：财务系统设计、财政报表的准备、查账、成本研究、发展预报、税收、计算机运用及帮助财务决定的财务信息分析和表达。
The paper study mostly educational cost of kindergarten of meaning , cost sort and frame , object of cost business accounting , etc . founding on these meaning and theory , the paper reckons and analyses the charge of nursing and educating children , the donation of money - to school and other charges according to the data of educational cost sample survey of guangzhou kindergarten . then the paper discusses the educational cost of guangzhou kindergarten and the present charge system , and it also supplies some objective bases , even some bases for decision - making 此外，本文还基于以上幼儿教育成本概念与理论，以广州市幼儿园的教育成本抽样调查数据为事例进行核算与分析，即对广州市幼儿园的保教费、其他杂费、捐资助学费等，分别进行核算以及实证分析，以此为基础来进一步地研究与分析幼儿教育成本及其现有的地方收费制度，为幼儿教育成本研究和幼儿教育收费制度改革提供一定的客观依据或决策参考。
Main content and major arguments of this thesis run as follows : ( 1 ) it puts forward four approaches on information cost studies based on the past researches on it , and then illustrates the concept on enterprise ' s information cost with more details ; ( 2 ) based on the four approaches on information cost studies , it forms the architecture on information costs by identifying them from enterprises ; ( 3 ) it analyzes the change of enterprise ' s information costs and some influence factors on them ; ( 4 ) it introduces basic four strategies on how to control and lower enterprise ' s information costs , including outsourcing , integration , supply chain management and construction on institution and culture . main methods on this study include : comparing , analyzing , synthetizing , interviewing and so on 本论文主要的研究内容包括：在已有研究研究成果基础上，提出了信息成本研究的四种视角，分别是商品视角、技术视角、交易视角、管理视角，并在此基础上，界定了企业信息成本的内涵和外延；以信息成本的四种视角为出发点，进一步识别企业的信息成本，建立企业信息成本的构成体系；分析企业信息成本的变化规律及影响因素；提出了控制企业信息成本的四大基本策略，包括外包策略、集成策略、供应链管理策略和制度、文化建设策略。
In the study of administration , the theoretical research of administrative cost is a weak tache , and the problem in government administration that administrative cost becomes more high or administrator take no account of administrative cost in administrative policy - making course and executive course must be settled urgently 在现今的行政学领域，行政成本研究是薄弱环节，政府行政管理中的行政成本过高或不计行政成本盲目决策、实施等已经成为亟待解决的问题。因此，对行政管理中行政成本问题的研究既是理论发展的要求，又是客观现实的需要。
Some instances are given for making it more believable and practical . main innovations of this thesis include : ( 1 ) it innovatively puts forward four approaches on information cost studies and then illustrates the concept on enterprise ' s information costs with more details . ( 2 ) it introduces some basic strategies on how to control and lower the information costs on full - range and long - term view 本论文有两点创新之处：在总结前人研究的技术上创新性地提出了信息成本研究的四种视角，并以此为基础，更清晰地阐明了企业信息成本的内涵和外延；着眼企业的长远发展，提出了控制和降低企业信息成本的四种基本策略。
