新时期高校推行管理会计的思考

发布时间：2018-06-25 09:12

本文选题：高校 + 管理会计　；参考：《会计之友》2016年10期

【摘要】：随着社会经济的发展和公共财政管理体制改革的深入,在云计算、大数据等信息技术的支撑及财政部有关政策推动下,管理会计在高校的应用推广势在必行,并成为高校会计领域改革的一项重要内容。文章在对我国高校推行管理会计必要性及新时期管理会计特征进行分析的基础上,从管理会计人才、总会计师制度落实、管理会计实施的内驱力和管理会计应用探索等方面,指出目前高校推行管理会计所面临的问题,并提出一些应对策略。
[Abstract]:With the development of social economy and the reform of public finance management system, with the support of cloud computing, big data and other information technology, and the promotion of relevant policies of the Ministry of Finance, it is imperative to apply management accounting in colleges and universities. And become an important content of the reform of accounting field in colleges and universities. Based on the analysis of the necessity of carrying out management accounting in colleges and universities in China and the characteristics of management accounting in the new period, this paper analyzes the talents of management accounting, the implementation of the general accountant system, the internal drive of the implementation of management accounting and the exploration of the application of management accounting. This paper points out the problems faced by colleges and universities in carrying out management accounting, and puts forward some countermeasures.
【作者单位】：浙江广播电视大学;
【分类号】：G647.5;F234.3

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