摘要
新的高等学校会计制度的颁布和实行,对于高职院校财务管理工作具有重要意义。之前在高职院校财务管理活动过程中,"重会计核算,轻成本管理"是普遍存在的现象,并已影响到各高职院校的进一步发展。高职院校按照新制度的要求,要有效进行教育成本的核算与管理,更加精准的完成其对于教育成本的会计核算,必须坚守会计核算过程中成本管理的各项原则、遵循成本管理在会计核算中的应用程序,将成本管理工作融入会计核算工作过程中,努力提高各类资金的使用效益,这样才能进一步提高高职院校的管理水平,促进高职院校有序稳定发展。
It has a great significance with the new accounting system of colleges in the promulgation and impte- mentation for the financial management of higher vocational colleges. “The emphasis on accounting and neglect the cost management”is a common phenomenon, which has already affected the further development during the process of the financial management in higher vocational colleges. It will further improve the management and promote the development of higher vocational colleges orderly and stably according to the new system, such as to account and manage the educational costs effectively, to complete its account of the educational cost accurately, to stick to the principle of cost management and follow the application of the cost management in the accounting process, to integrate cost management into the accounting work and strive to improve efficiency in the use of vari- ous types of funds and so on.
出处
《安徽科技学院学报》
2015年第5期94-97,共4页
Journal of Anhui Science and Technology University
基金
安徽省高校青年人才基金重点项目(2013SQRW134ZD)
关键词
成本管理
高职院校
教育成本会计核算
新高校会计制度
Cost management
Higher vocational colleges
Educational cost accounting
New college accounting system
