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随着我国经济发展的日新月异,教育体系也在逐步完善,各类高校相继出现,高等教育越来越大众化,逐渐受到社会的广泛关注。财务管理是高校的核心问题之一,直接关系着高校的运行。高校应该努力完善和优化财务制度,提高其财务管理水平。然而,自改革开放以来,我国高校的财务管理制度并没有得到同步的发展,已逐渐跟不上时代发展的脚步。因此,针对管理会计在高校财务管理中的应用进行研究,对于高校提高财务管理水平、规避财务运行的风险具有非凡的意义。
With the rapid economic development in our country, the educational system is gradually being perfected. All kinds of colleges and universities have appeared one after another. Higher education has become more and more popular and has drawn widespread public concern. Financial management is one of the core problems of colleges and universities, which is directly related to the operation of colleges and universities. Colleges and universities should strive to improve and optimize the financial system and improve their financial management. However, since the reform and opening up, China’s university financial management system has not been synchronized development, has gradually failed to keep pace with the development of the times. Therefore, the study of the application of management accounting in college financial management is of great significance to colleges and universities to improve the level of financial management and avoid the risk of financial operation.