摘要
文章分析了管理会计在高校财务管理中应用存在的问题,如理论体系不完善,管理会计难以用于实际;高校发展环境复杂,会计理论与运用相脱节;专业人员素质不高,管理会计难以落到实处;管理会计信息化水平不高;管理会计相关软件的应用不足,并提出完善管理会计理论体系、完善管理会计工作制度、加强对财务人员的培训、加强管理会计信息化建设、加强对财务系统的应用等措施,以供参考。
This paper analyzes the problems existing in the application of management accounting in the financial management of colleges and universities,such as the imperfect theoretical system,the difficulty of management accounting in practice,the complex development environment of colleges and universities,the disconnect between accounting theory and accounting practice,the low quality of professionals,the difficulty of implementing management accounting,the low information level of management accounting,insufficient application of management accounting related software and so on,and puts forward some measures for reference,such as perfecting the theoretical system of management accounting,perfecting the working system of management accounting,strengthening the training of financial personnel,strengthening the information construction of management accounting,strengthening the application of financial system and so on.
作者
丁亮
DING Liang(Xinjiang Agricultural University)
出处
《当代会计》
2022年第6期70-72,共3页
Contemporary Accounting
关键词
管理会计
财务管理
会计理论
management accounting
financial management
accounting theory
