管理会计在教育财务管理中应用策略研究  

Research on the Application Strategy of Management Accounting in Educational Financial Management

作　　者：张红玲[1] Zhang Hongling

机构地区：[1]辽宁金融职业学院

出　　处：《辽宁省交通高等专科学校学报》2019年第4期20-22,共3页Journal of Liaoning Provincial College of Communications

基　　金：2018年辽宁金融职业学院校级课题(LJZY201808)

摘　　要：本文首先分析了管理会计在高校财务管理中的重要性,管理会计是教育供给侧改革的新方法,在高校投资决策、高校预算、责任划分中发挥重要作用;其次提出在高校经济管理中应用管理会计的几点设想:运用高新信息技术、完善管理会计体系、扩大管理会计应用范围、构建管理会计人才评价体系、完善管理系统指引体系。This paper first analyzes the importance of management accounting in financial management of colleges and universities.Management accounting is a new method of education supply-side reform,which plays an important role in investment decision-making,budget and responsibility division of colleges and universities.Secondly,it puts forward several ideas of applying management accounting in economic management of colleges and universities:applying new and high information technology,perfecting management accounting system,expanding the application scope of management accounting,constructing management accounting talent evaluation system,and perfecting management system guidance system.

关 键 词：管理会计 高校财务管理 供给侧改革 

分 类 号：F234.3[经济管理—会计学]