摘要
研究了实施新企业会计准则对高校财务管理工作的影响,分析了我国目前财务管理制度的特点和影响高校财务管控模式的影响因素,深入分析了财务管控模式存在的问题,提出了新会计制度下高校财务管控模式的优化策略,提出构建高校三维一体管控模式,建立高校三维一体财务管理信息平台等。
With the implementation of new accounting standards,not only the financial management of enterprises is required to carry out a new task,but also the financial management of colleges and universities is asked to implement new ideas and requirements. The paper studies the effect of new accounting standards on the financial management of colleges and universities,and analyzes the new financial management system,the characteristics and the factors influencing the university financial control mode. Also the paper deeply analyzes the problems existing in financial management and control mode and proposes the optimization strategies of universities＇ financial management and control mode under the new accounting system to construct the three- dimensional integrated management and control mode and the financial management information platform in colleges and universities.
出处
《成都师范学院学报》
2016年第6期27-31,共5页
Journal of Chengdu Normal University
关键词
财务管理
作业成本法
资金使用效率
新会计制度
financial management
activity based costing
efficiency of the use of funds
new accounting system
