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当前,高校出现的违纪违规现象使得高校的财务管理问题受到了社会的广泛关注,再加上高校的债务问题开始纳入到政府的债务管理范畴后,高校也更对自身的财务管理引起了重视。目前,中外合办学校在财务管理会计上存在着一些问题,这些问题的存在影响着学校的发展,必须要得到及时的解决。本文主要通过分析探讨目前管理会计在高校应用中存在的问题,然后再提出一些改进的建议,以便于管理会计能够在高校财务管理中发挥更大的作用,为实现高校的发展战略打下基础。
At present, the phenomenon of violation of discipline and law in colleges and universities has caused widespread concern in the financial management of colleges and universities. After the debt problems of colleges and universities began to be included in the government’s debt management, colleges and universities also pay more attention to their own financial management. At present, there are some problems in the financial management accounting of Chinese-foreign cooperative schools. The existence of these problems has an impact on the development of the schools and must be solved promptly. This paper analyzes and discusses the problems existing in the application of management accounting in colleges and universities at present, and then puts forward some suggestions for improvement so that management accounting can play a greater role in the financial management of colleges and universities, laying the foundation for the development strategy of colleges and universities.