高校管理会计体系建设中存在的问题及对策

发布时间：2018-04-26 21:19

本文选题：高校 + 管理会计　；参考：《会计之友》2017年23期

【摘要】：随着高等教育体制改革的不断深化,高校办学规模日益扩大,经济活动也日趋复杂,但高校的财务管理水平与经济新常态下高等教育内涵发展的要求还有差距。因此,推动管理会计在高校的应用势在必行。文章紧扣时代背景,分析了高校与其他组织管理会计的差异,提出高校管理会计的内涵和职能,分析了高校管理会计建设的现状,结合全面预算、平衡计分卡、成本性态分析等方法的运用,构建了以战略目标为导向,以绩效评价为核心,以治理体系、风险控制、成本管理和投资决策为重点的高校管理会计应用体系,并指出应关注的重点问题。
[Abstract]:With the deepening of the reform of higher education system, the scale of higher education is expanding day by day, and the economic activities are becoming more and more complicated. However, the level of financial management in colleges and universities is still far from the requirements of the connotation development of higher education under the new normal state of economy. Therefore, it is imperative to promote the application of management accounting in colleges and universities. Based on the background of the times, this paper analyzes the differences between university and other organizations in management accounting, puts forward the connotation and function of university management accounting, analyzes the present situation of university management accounting construction, and combines with the overall budget, balances the scorecard. Based on the application of the methods of cost behavior analysis, this paper constructs a management accounting application system in colleges and universities, which is guided by strategic objectives, takes performance evaluation as the core, and focuses on governance system, risk control, cost management and investment decision. It also points out the key problems that should be paid attention to.
【作者单位】：常州大学;
【基金】：江苏省高校品牌专业建设工程项目(PPZY2015C227) 江苏省首期会计领军人才培养项目(苏财会[2016]8号)
【分类号】：G647.5

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