管理会计在高校财务预算编制中的应用探讨

发布时间：2018-03-02 20:31

本文选题：管理会计　切入点：高等学校　出处：《会计之友》2017年23期 　论文类型：期刊论文

【摘要】：随着财政部《关于全面推进管理会计体系建设的指导意见》等系列文件的发布,我国理论界和企业界掀起了对管理会计理论和应用实践研讨的热潮,但管理会计在高校管理中的应用研究相对较少。我国高等教育事业迅猛发展,高校的资金规模越来越大,支出也日益多样化,高校加强财务管理势在必行。高校做好各项资金预算工作是强化其财务管理的起点,可引入管理会计全面预算的理念和方法,树立成本与效益观念,建立以零基预算方法为主、其他预算方法为辅的预算编制方法体系,科学合理地编制财务预算方案,以促进高校持续、健康、稳定发展。
[Abstract]:With the release of the Ministry of Finance's guiding opinions on promoting the Construction of Management Accounting system in an all-round way, the theoretical and business circles in China have set off an upsurge of research on the theory and application of management accounting. However, the research on the application of management accounting in the management of colleges and universities is relatively few. With the rapid development of higher education in China, the scale of funds in colleges and universities is becoming larger and larger, and the expenditure is becoming more and more diversified. It is imperative for colleges and universities to strengthen their financial management. It is the starting point for universities to strengthen their financial management by doing well the budget work of various funds. The concept and method of comprehensive budget of management accounting can be introduced, the concept of cost and benefit should be established, and the method of zero-base budget should be established. In order to promote the sustainable, healthy and stable development of colleges and universities, the other budget methods are supplemented by the budget making method system, and the financial budget scheme is scientifically and reasonably formulated in order to promote the sustainable, healthy and stable development of universities.
【作者单位】：黄冈师范学院;
【基金】：2016年度湖北省社科基金项目(2016032) 黄冈师范学院校级研究项目“管理会计在相关经济组织中的应用研究”(201721803)
【分类号】：G647.5

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