管理会计在高职院校财务管理中的应用初探  

On the application of management accounting in the financial management in higher vocational colleges

作　　者：时海东[1] 谷文辉 SHI Hai-dong;GU Wen-hui(Discipline Inspection Supervision and Audit Department,Heilongjiang Agricultural Economy Vocational College,Mudanjiang Heilongjiang 157041;Financial Audit Division,Daxinganling Forestry Administration Bureau,Jiagedaqi Heilongjiang 165000)

机构地区：[1]黑龙江农业经济职业学院纪检监察审计处,黑龙江牡丹江157041 [2]大兴安岭林业机关事务管理局财务审计科,黑龙江加格达奇165000

出　　处：《辽宁师专学报（自然科学版）》2018年第3期102-105,共4页Journal of Liaoning Normal College(Natural Science Edition)

基　　金：2018年黑龙江省会计学会重点科研课题

摘　　要：随着管理会计在国内外企业中的广泛应用,各行政事业单位在财务管理方面也越来越重视预测、决策、控制、评价等.为解决高职院校管理会计在财务应用中存在的诸多问题,通过文献资料法对管理会计在高职院校近年来的具体应用进行分析归纳,结合工作实际,提出应对策略,以期提高财务管理水平,增强对风险的全面防控能力.With the extensive application of management accounting in domestic and foreign enterprises,the administrative institutions pay more and more attention to the financial management,such as budget,decision-making,control,evaluation.In order to solve the problems existing in the financial application of the management accounting in higher vocational colleges,this paper analyzes and summarizes the concrete application of management accounting in higher vocational colleges in recent years by means of literature material,and proposes the coping strategies in combination with the actual work in order to improve the level of financial management and enhance the ability to fully prevent and control risks.

关 键 词：管理会计 高职院校 财务管理 

分 类 号：G717.5[文化科学—职业技术教育学]