管理会计在高校财务管理中的应用研究  

Applied Research of Management Accounting in Financial Management of Colleges and Universities

作　　者：葛玉杰[1] GE Yu-jie(Finance Office,Qingdao Technical College,Qingdao,Shandong 266555,China)

机构地区：[1]青岛职业技术学院财务处,山东青岛266555

出　　处：《青岛职业技术学院学报》2018年第5期20-22,共3页Journal of Qingdao Technical College

摘　　要：管理会计是改善经营管理、优化决策的工具,曾在企业的运营中取得很好的成效。目前,国家管理会计改革正在逐步深入,高校应抓住机遇,针对当前存在的认识不到位、管理会计信息化建设滞后、管理会计人才缺乏等问题,深入思考并探索应对之策,切实改进实际工作。Management accounting is a tool to improve management and optimize decision-making.It has achieved good results in the operation of enterprises.At present,the reform of national management accounting is gradually being deepened.Universities and colleges should seize the opportunity to solve the problems of inadequate understanding,lagging construction of management accounting informatization and lack of management accounting talents.Thinking and exploring countermeasures is very necessary for improving practical work.

关 键 词：高校 管理会计 财务管理 

分 类 号：G647.5[文化科学—高等教育学]