摘要
在新形势下,管理会计广泛应用于我国不同行业和领域的各类型企业中。随着社会主义市场经济持续发展,我国高校纷纷将管理会计运用到日常财务工作中,极大地优化了财务管理环境,提高了财务工作效率。在财务工作中,高校要根据管理会计的内涵、特征、作用等,多维度优化利用管理会计,通过多样化途径有效推进管理会计,最大化提高自身财务管理的有效性。本文从不同角度入手客观分析了管理会计应用到高校财务工作中的必要性,探讨了管理会计在高校财务工作中的具体应用和推进策略。
In the new situation, managerial accounting is widely applied in all walks of life. With the continuing development of socialist marketing economy, in colleges of China, managerial accounting is used in daily financial work, and it greatly optimizes the environment of financial management and increases working efficiency. Based on the content, features and other elements, college would optimize the usage of managerial accounting, effectively promote it , and maximize its effectiveness. The paper from different angles makes an analysis on the necessity of the application of managerial accounting and makes a discussion on promoting strategy.
作者
李雅丽
LI Ya - li(Shanxi Finance ＆ Taxation College, Taiyuan, Shanxi 030024, Chin)
出处
《山西财政税务专科学校学报》
2017年第5期31-33,共3页
Journal of Shanxi Finance & Taxation College
关键词
管理会计
高校
财务工作
应用
managerial accounting
college
financial work
application
