试论责任会计在高校财务管理中的应用

APPLICATION OF RESPONSIBLE ACCOUNTING IN MANAGEMENT OF FINANCIAL AFFAIRS OF COLLEGES AND UNIVERSITIES

论述了高校运用责任会计进行财务管理工作的必要性及其可能性,提出了高校财务管理应用责任会计的某些构想,最后指出了高校全面推行责任会计存在的几个问题。

This paper expounds the necessity and possibility of the application of the responsible accounting to launch the management of the financial affairs in the colleges and uni-. versityies. It puts forward some assumptions on the management of the financial affairs in the collgeges and universities by using the responsible accounting. It points out some problems to pursue all-sidedly the responsible accounting in the management of the financial affairs of the colleges and universities.