【摘要】 运用管理会计实现高校科研经费管理是未来高校财务管理改革的必然趋势。文章以某高校科研管理为研究对象,在深入探讨了高校应用管理会计的可行性基础上,提出了基于管理会计的高校管理会计实施方法,从预算管理、经费使用管控、科研评价和激励等方面制定了相应的改进措施。更多还原

【Abstract】 The management of scientific research funds based on management accounting in a university is the inevitable trend of the future financial management reform. In this paper, a university is chosen as the research object, and the feasibility of applying management accounting is analyzed at first. Then, the implementation methods of university management accounting based on control accounting are proposed, and the improvement measures in terms of budget management, fund use and management, scientific research evaluation and encouragement are put forward.更多还原