基于管理会计理念优化高校财务机构设置的对策研究  

Research on the Countermeasures of Optimizing University Financial Institutions Based on the Concept of Management Accou nting

作　　者：姜梦宇 JIANG Mengyu(Heilongjiang Forestry Vocation-Technical College,Mudanjiang 157000,China)

机构地区：[1]黑龙江林业职业技术学院,黑龙江牡丹江157000

出　　处：《商业观察》2023年第27期58-61,74,共5页BUSINESS OBSERVATION

摘　　要：管理型会计理念的融入,有助于高校财务体系的不断完善。各高校在财务机构设置的实践环节中应不断优化对策。在财务机构设置实践中融入管理会计的相关思想,会对原有形态下的不足进行调整,使其能够更快地适应当前社会发展下提出的不同要求。依据高校财务机构的合理设置,彰显出高校总体运转的能力,以切实有效的财务管理工作优化带动各高校的正常运转,促进教学资源的不断完善和教学能力的不断增强。基于此,文章中主要分析了以管理型会计理念为基础,高校财务机构设置的有效对策。The integration of management accounting concept is conducive to the continuous improvement of the financial system of universities.Colleges and universities should continuously optimize their countermeasures in the practical aspects of financial institutions.Incorporating the relevant ideas of management accounting into the practice of financial institutions will adjust the shortcomings in the original form,so that it can adapt to the different requirements of the current social development more quickly.According to the reasonable setting of the financial institutions of colleges and universities,it highlights the ability of the overall operation of colleges and universities,optimizes and drives the normal operation of colleges and universities with effective financial m anagement,and prom otes the continuous im provement of teaching res ources and the continuous enhancem ent of teaching capabilities.Based on this,this paper mainly analyzes the effective countermeasures of financial institutions of universities based on the concept of management accounting.

关 键 词：管理会计 高校 财务机构 优化设置 分析 

分 类 号：F234.3[经济管理—会计学]