管理会计视角下高校财务管理的优化措施研究  

Study on the optimization measures of financial management in colleges and universities from the perspective of management accounting

作　　者：邢博凯 Xing Bokai(International Business College,Dongbei University of Finance&Economics,Dalian,Liaoning,116000)

机构地区：[1]东北财经大学国际商学院,辽宁大连116000

出　　处：《市场周刊》2025年第9期134-137,共4页Market Weekly

摘　　要：高等教育市场竞争加剧和资源分配优化需求的增长,对高校的财务管理工作提出了更高的要求,高校财务管理面临着诸多挑战。鉴于此,文章从管理会计的角度出发,深入分析了当前高校在财务管理方面存在的具体问题。在此基础上,探讨如何更好地在高校中应用管理会计方法来提升财务管理水平,以期为高校实现财务内部优化提供有效的路径指导。The intensification of competition in the higher education market and thegrowth of demand for resource allocation optimiza-tion put forward higher requirement for the management of colleges and universities,and the financial management of colleges and univer-sities is facing many challenges.In view of this,the article from the perspective of management accounting,in-depth analysis of the cur-rent university in the financial management of the specific problems.On this basis,this paper discusses how to better apply management accounting methods in colleges and universities to improve the level of financial management,in order to provide effective path guidance for colleges and universities to achieve internal financial optimization.

关 键 词：管理会计 高校财务管理 优化路径 

分 类 号：G475[文化科学—教育学]