【摘要】 将管理会计的理念和方法应用于高校财务管理实践,是提升我国高校财务管理水平和效率的有效途径。围绕我国高校管理会计应用过程中预算管理、资产使用与管理、财务信息系统建设、财务人员综合素质等方面面临的主要问题,从加强预算管理、加强资产管理、加强财务信息系统建设、提升财务人员素质等方面提出了推进高校管理会计应用的对策建议。更多还原

【Abstract】 Applying the ideas and methods of management accounting to the practice of financial management in colleges and universities is an effective way to improve the level and efficiency of financial management in colleges and universities in China. Focusing on the main problems in the application of management accounting in colleges and universities in China, this paper puts forward some countermeasures and suggestions to promote the application of management accounting in colleges and universities from the aspects of strengthening budget management, strengthening asset management, strengthening the construction of financial information system and improving the quality of financial personnel.更多还原