随着经济全球化的不断推进,管理会计日益受到学者和业内人士的重视。与高校普遍开展的财务会计工作相比,管理会计工作具有不同的特点,研究管理会计理念与方法在高校预算编制、成本控制、绩效评价中的应用思路与对策,对推动高校会计工作上层次,提升高校决策的科学性、加强高校治理具有重要意义。 With the continuous promotion of economic globalization, management accounting is increasingly valued by scholars and practitioners. Compared with the common financial and accounting work in colleges and universities, the management and accounting work has different characteristics, and studies the application ideas and countermeasures of management accounting concept and method in college budget preparation, cost control and performance evaluation, It is of great significance to improve the scientific decision-making in colleges and universities and to strengthen the governance of colleges and universities.