曹妃甸区行政事业单位管理会计应用调查  

Investigation on the Application of Management Accounting in Administrative Institutions in Caofeidian District

作　　者：褚静静 杨月英 叶丽芳 常存芳[1] CHU Jingjing;YANG Yueying;YE Lifang;CHANG Cunfang(Tangshan Polytechnic College,Tangshan 063299,China;Caofeidian District Finance Bureau,Tangshan 063299,China)

机构地区：[1]唐山工业职业技术学院,河北唐山063299 [2]唐山市曹妃甸财政局,河北唐山063299

出　　处：《工业技术与职业教育》2022年第3期112-117,共6页Industrial Technology and Vocational Education

基　　金：河北省会计学会2021年度会计科研课题“行政事业单位管理会计调查研究”(项目编号:KJXHGK2021052),主持人叶丽芳。

摘　　要：根据我国全面深化改革的要求,管理会计成为各级行政事业单位履行政府职能、严格绩效管理的内在要求。针对曹妃甸区行政事业单位管理体系建设存在管理会计应用环境有待改善、管理会计的应用领域不全面、工具方法掌握不熟悉、发挥作用不明显、高素质管理会计专业化人才缺乏等问题,采用问卷星在线调查问卷形式,对曹妃甸区行政事业单位提出了树立管理会计观念,改善管理会计应用环境;设置管理会计专职部门,建设管理会计信息系统;开展管理会计专业培训,多部门合作培养管理会计人才、增强人才队伍建设的相关建议。According to the requirements of China's comprehensive deepening reform,management accounting has become an internal requirement for administrative institutions at all levels to perform government functions and strict performance management.In view of the problems existing in the construction of the management system of administrative institutions in Caofeidian District,such as the application environment of management accounting needs to be improved,the application field of management accounting is not comprehensive,the mastery of tools and methods is not familiar,the role is not obvious,and the lack of high-quality professional talents of management accounting,the form of Questionnaire Star online survey is adopted.It is proposed to establish the concept of management accounting and improve the application environment of management accounting for administrative institutions in Caofeidian district.The study set up a special department for management accounting and build a management accounting information system,arry out professional training of management accounting,cooperate with multiple departments to cultivate management accounting talents,and strengthen the construction of talent team.

关 键 词：行政事业单位 管理会计 曹妃甸 应用实践 调查 

分 类 号：F234.3[经济管理—会计学]