摘要
随着我国教育体制改革的深入发展,政府会计改革的全面实施,高校的财务管理体制、模式等都发生了根本性的变化。高校在做好教育科研管理活动的同时,又面临着越来越多的财务风险。提高财务管理水平是新形势背景下,高校实现新发展的唯一途径。不过我国高校财务管理意识薄弱,财务管理体制不完善,财务预算管理执行不严,并且缺乏绩效考核管理机制。这些问题的存在源于高校财务管理工作不受管理者重视,财务管理偏于行政化。因此将管理会计的思想、理念引入高校财务管理活动中,建立完善管理会计体系,加强管理会计信息系统建设,培养建设专业的管理会计人员队伍,建立管理会计学科案例库,科学借鉴并合理应用。以积极促进财务工作转型提升。
With the deepening of the educational system reform in China and the overall implementation of the government accounting reform, the financial management system and the mode of colleges and universities have changed radically. Colleges and universities are facing more and more financial risks while doing well in educational and scientific research management activities. Raising the level of financial management is the only way to realize the new development of colleges and universities under the new situation. However, the financial management consciousness of universities in China is weak, the financial management system is not perfect, the implementation of financial budget management is lax, and there is a lack of performance appraisal management mechanism. The problems stems from the little importance being attached on the financial management by managers of colleges and universities and administerization of the financial management. Therefore, the idea of management accounting is introduced into the financial management activities of colleges and universities by establishing a perfect management accounting system, strengthening the construction of the management accounting information system, training professional management accounting staff and establishing the case base of the management accounting department and to use it scientifically and rationally, so as to promote the transformation of the financial work.
出处
《商业经济》
2018年第6期16-17,156,共3页
Business & Economy
基金
黑龙江省教育会计学会阶段性研究成果(2017hjk015)
关键词
管理会计
财务管理
应用
management accounting
financial management
application
