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管理会计是今后我国会计改革发展的重点方向,多年以来一直是学者专家、业内人士热议的话题。2014年1月,《财政部关于全面推进管理会计体系建设的指导意见(征求意见稿)》颁布,其中提出,推进管理会计体系改革是完善事业单位内部管理制度建设、推进事业单位预算绩效管理的内在要求。在我国高校经历了规模扩张逐渐进入提升管理水平的大背景下,管理升级成为高校发展的突破口,这势必要求高校财务的关注重点也逐渐由事后记录、总结向预测、决策、过程控制方向转变。随着财务人员素质和财务信息化水平的提高,也使得管理会计在高校财务中的应用得以实现。
Management accounting is the key direction for the development of accounting reform in our country in the future. For many years, management accounting has always been a hot topic for scholars and professionals in the industry. In January 2014, the Ministry of Finance promulgated the Guiding Opinion on Comprehensively Promoting the Construction of Management Accounting System (draft for soliciting opinions), proposing that to promote the reform of the management accounting system is to perfect the internal management system of the institutions and to promote the budgetary performance management of the institutions Internal requirements. Under the background that colleges and universities in our country have experienced scale expansion and gradual entry into the promotion of management, management upgrading has become a breakthrough in the development of colleges and universities. This will inevitably require that the focus of financial affairs in colleges and universities should gradually be documented and summarized from the ex post to the prediction, decision-making and process control directions. With the improvement of the quality of financial staff and the level of financial informatization, the application of management accounting in college finance is also realized.