Research on Universities Second-hand books Market Based on Financial Accounting Perspective

Abstract

In this paper, North China Electric Power University is taken as an case, we conduct used book market in University of Beijing outlook survey analysis. Nowadays, the whole society firmly adhere to sustainable development, sustainable use of resources as the best way for us to make full use of resources. With the increased demand for college students’ textbooks, supplementary books, used book market has also ushered in development opportunities. Many Beijing colleges and universities are also in rising demand for books. At the same time, the emergence of a second-hand book market also has great opportunities. CPI data shows that in recent years, with the rise of society price, the price of the book also has a larger increase. More and more students do not want to choose expensive book, but turned to inexpensive second-hand book market. From the point of view of Financial accounting standard of used book market Beijing colleges and universities, as well as by means of DuPont analysis of the project team, this paper analyzes the feasibility of providing advice for the development of second-hand book market.