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目前社会各界对高校的要求越来越高,促使高校的财务管理体制工作方式在不断发生转变,而不断发展的市场经济使得高校所面临的财务风险与之前也有所不同,因此应当不断完善高校的财务管理制度并提升高校财务管理工作水平。管理会计最早是为企业内部经营管理提供决策依据,但目前来讲管理会计在高校财务管理中的应用尚处于探索阶段,管理会计在高校财务管理中推广应用将起到促进作用,比如提高资金用效益、优化资源配置及规范财务管理等,推动管理会计在高校财务管理中的应用势在必行。
At present, people from all walks of life are getting higher and higher demands on colleges and universities, prompting the financial management system in colleges and universities to constantly change their working methods, and the ever-developing market economy makes the financial risks faced by colleges and universities are different from the previous ones. Therefore, Financial management system and improve the level of financial management in colleges and universities. Management accounting is the first to provide decision-making basis for the internal operation and management of enterprises, but for now the management accounting in the financial management of colleges and universities is still in the exploratory stage, management accounting in the promotion and application of financial management in colleges and universities will play a catalytic role, such as raising funds Efficiency, optimize the allocation of resources and standardize financial management, to promote the application of management accounting in university financial management is imperative.