摘要
高校办学规模不断扩大,涉及的业务、经济活动日益复杂,高校管理会计离不开信息化技术的支撑。但即便是推行管理会计的高校,管理手段也较为落后,主要以人工管理为主,信息传递效果差,增加了高校发展的风险。文章梳理、优化高校管理流程,明确责任和权利,探讨高校管理会计信息化的有效实施路径,分析目前高校管理会计体系建设中存在的问题,并提出相应对策。
The scale of running a university is expanding,the business and economic activities involved are becoming more and more complex,and the management accounting of colleges and universities can not be separated from the support of information technology.However,even the universities carrying out management accounting,the management means are relatively backward,mainly manual management,the effect of information transmission is poor,which raises the risk of the development of colleges and universities.This paper combs and optimizes the management process of colleges and universities,clarifies the responsibility and right,probes into the effective implementation path of management accounting informatization in colleges and universities,analyzes the problems existing in the construction of management accounting system in colleges and universities at present,and puts forward corresponding countermeasures.
作者
代利刚
Dai Ligang(Nanjing City Vocational College,Nanjing 211210,China)
出处
《无线互联科技》
2020年第10期84-86,共3页
Wireless Internet Technology
基金
江苏省社科应用研究精品工程财经发展专项课题,项目编号:18SCC-15。
关键词
高校管理会计
信息化
现状
实施路径
university management accounting
informatization
current situation
implementation path
