基于管理会计理念优化高校财务机构设置的对策研究  

The Optimization of Financial Organizations in Colleges and Universities Based on the Concept of Management Accounting

作　　者：黄静 孙慧[2] 刘航舶 王芊然 付立新 HUANG Jing;SUN Hui;LIU Hang-bo;WANG Qian-ran;FU Li-xin(Office of Financial Affairs,Tangshan Normal University,Tangshan 063000,China;Department of Resource Management,Tangshan Normal University,Tangshan 063000,China;Department of Economic Management,Tangshan Normal University,Tangshan 063000,China)

机构地区：[1]唐山师范学院财务处,河北唐山063000 [2]唐山师范学院资源管理系,河北唐山063000 [3]唐山师范学院经济管理系,河北唐山063000

出　　处：《唐山师范学院学报》2022年第1期113-117,共5页Journal of Tangshan Normal University

基　　金：河北省高等学校人文社会科学研究项目(CWZX202003)。

摘　　要：管理会计对提升和改善高校财务治理具有积极作用,高校财务机构设置目前存在管理会计理念不深入、重核算轻管理、缺乏管理评价部门、现代化手段使用少等问题,对此应加快推进管理会计的应用、设置绩效评价科、完善管理制度和评价体系、引进高级管理会计人才促进人岗相适和管理手段现代化,从而优化高校财务机构设置。Management accounting plays a positive role in promoting and improving the financial governance of colleges and universities.There are some problems in the establishment of financial institutions in colleges and universities,such as the lack of in-depth management accounting concept,emphasis on accounting but neglect of management,lack of management evaluation department,and less use of modern means.Therefore,the application of management accounting should be accelerated,the performance evaluation department should be set up,the management system and evaluation system should be perfected,the senior management accounting talents should be introduced to promote the suitability between people and posts and modernization of management means,so as to optimize the establishment of financial institutions in colleges and universities.

关 键 词：高校财务 财务机构 管理会计 

分 类 号：G647.5[文化科学—高等教育学]