在现代经济活动中，管理会计的地位日益提高。管理会计的方法和作用，同样也适用于事业单位。事业单位为了提高财务管理水平，必须引进和加强管理会计的职能作用。一、运用管理会计将促进高校财务管理的转轨变型高等学校一直沿用预算会计，一直到１９９８年才开始实行新的... In modern economic activities, the status of management accounting is increasing. Management accounting methods and functions, the same applies to institutions. In order to improve the level of financial management, institutions must introduce and strengthen the functional role of management accounting. First, the use of management accounting will promote the transformation of college financial management Transformation of higher education has been using budget accounting, until 1998, began to implement the new ...