【摘要】 将管理会计应用于高校实践,是提高高校竞争力、促进高校管理水平提升的重要举措。学界对管理会计在高校的应用研究才刚刚起步,现有研究内容主要集中在管理会计的内涵、特征、高校财务管理现状及问题,促进高校管理会计应用的对策建议等方面,研究方法和研究内容都有待进一步深入。通过文献梳理分析认为:管理会计在高校的应用是必要且可行的;高校运用管理会计应注意顶层设计;高校财务部门应转变观念,积极参与决策分析。更多还原

【Abstract】 Applying management accounting to the practice of colleges and universities is an important measure to improve the competitiveness of colleges and universities and promote the management level of colleges and universities. The application of management accounting in colleges and universities has just started. The existing research mainly focuses on the connotation, characteristics, current situation and problems of financial management in colleges and universities, and the countermeasures and suggestions to promote the application of management accounting in colleges and universities. The research methods and contents need to be further deepened. The literature review also gives us some enlightenment: The application of management accounting in colleges and universities is necessary and feasible; The top-level design should be paid attention to in the application of management accounting in colleges and universities; The financial departments of colleges and universities should change their concepts and actively participate in decision-making analysis.更多还原