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改革开放后,我国的国民经济迅速发展,教育体系也在不断的发展和完善,各类高校层出不穷,高等教育不断的大众化,越来越受到人民大众的关注。然而高校的核心之一就是它的财务问题,财务是整个高校运行的关键。作为一个高校应该优化财务制度,不断地进行财务管理改革,从而提高财务管理水平。但是,自从我国改革开放后,我国的高校的财务管理制度并不能同时发展,不断的出现落后,无法满足新时代的发展要求。将管理会计在高校财务管理中的应用,能较好地提高高校财务管理的效率,减少高校财务运行风险。本文就是详细的探讨管理会计在高校财务管理中的应用价值。
After the reform and opening up, the national economy in our country has been developing rapidly and the educational system has been continuously developed and improved. Endlessly all kinds of colleges and universities have emerged and the popularization of higher education has drawn more and more attention from the general public. However, one of the core of colleges and universities is its financial problems. Finance is the key to the operation of colleges and universities. As a university should optimize the financial system, and constantly carry out financial management reform, thereby enhancing the level of financial management. However, since the reform and opening up in our country, the financial management system of our country’s colleges and universities can not develop at the same time, constantly appears backward and can not meet the development requirements of the new era. The application of management accounting in college financial management can improve the efficiency of college financial management and reduce the financial risk in colleges and universities. This article is a detailed discussion of the value of management accounting in the financial management of colleges and universities.