【摘要】 随着国家教育体制改革的深入,高校的外部和内部环境变得越来越复杂化和动态化。大学本身的职责职能也在不断拓展和延伸,所有这些都要求高校高度重视管理会计的应用和创新,提高管理水平和办学效益。而实际上,管理会计在高校一直处于缺失状态。本文结合自己多年在高校从事理论教学和会计实践工作的实际,在高校管理会计的滞后性和必要性进行理性分析的基础上,提出建立以财务集中管理为目标,以全面预算管理为核心,以成本管理和资金管理为重点的高校管理会计体系的设想。更多还原

【Abstract】 With the deepening of national educational system reform, the exterior and interior environment of universities becomes more and more complexed and dynamic. As the function and responsibility of a university itself is extending,universities have to pay more attention to the application and innovation of management accounting and try to improve management ability and running interests. But in fact, management accounting has been not enough in universities. Combined with the author’s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core,and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting.更多还原