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高校必须强化战略管理会计的理念,运用战略管理会计理论服务于高校财务运行和事业发展,对此,高校财务部门必须适时实现自身的责任转变:由内向型服务性管理转向外向型决策性管理;由关注高校内部的经费运转,转向内外部资源的协调和发展趋势分析;由关注高校的当前运作,转向关注高校的长远利益和可持续发展。高校为此必须做好财务综合实力评价、核心能力选择与资源规划,战略成本动因分析,财务风险识别与预测以及高校人力资源会计等重要工作。
Colleges and universities must strengthen the concept of strategic management accounting and apply strategic management accounting theory to serve the financial operation and career development of colleges and universities. In this regard, the financial departments of colleges and universities must timely realize their responsibility transformation: from inward-oriented service management to outward-oriented decision-making management; By focusing on the internal operation of colleges and universities and turning to the coordination of internal and external resources and the development trend analysis, attention is paid to the current operation of higher education institutions and the focus is on the long-term interest and sustainable development of higher education institutions. To this end, colleges and universities must do an important job of evaluation of financial comprehensive strength, core competence selection and resource planning, analysis of strategic cost drivers, identification and prediction of financial risks, and human resources accounting in colleges and universities.