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随着国家对于教育投入的力度越来越大,高等院校所表现出来的经济活动也逐渐复杂起来,不仅在校内的财务管理方面,同时也在其经济外延等方面都产生了极大的变化,因此在不断转变和发展的过程当中,进而对其财务管理工作的实施提出了更高的要求。因此本文基于高校成本核算体系构建在信息化基础上的建设进行要就,建立良好的财务信息化并对其进行系统的完善,从而满足高校对于财务管理的需求,并对高校会计基础工作的实施垫定基础。
As the state invests more and more in education, the economic activities demonstrated by colleges and universities also gradually become complicated. Not only the financial management within the university but also the great changes have taken place in its economic development , So in the process of continuous transformation and development, further put forward higher requirements for the implementation of its financial management. Therefore, this article is based on the construction of university cost accounting system based on information technology, establishing a good financial information system and systematically improving it to meet the needs of financial management in colleges and universities, and the implementation of accounting basic work in colleges and universities Pad set the foundation.