新常态下高校构建管理会计的SWOT探析

The SWOT Analysis of Constructing Management Accounting in China's Higher Education Institutes under the New Normal

随着我国教育体制改革的深化,高等学校的自主权力不断扩大,其经济管理方式和管理体制发生了很大变化,高校的财务工作重心面临由财务会计向管理会计的转变,管理会计在现代经济管理中的重要意义日益凸显,管理会计是我国市场经济发展的必然趋势。本文结合高校自身的特点,借助SWOT的分析法罗列出管理会计在我国高校发展的内部优势、劣势,以及外部的机遇、所面临的挑战,在此基础上通过SO、WO、ST、WT进行组合构造出SWOT矩阵模型进行具体分析,提出我国高校管理会计发展的几种战略思路及具体应用措施。

With the deepening reform of China's education system, the autonomy of higher education institutes has been expanding, their economic management methods and management system have changed greatly, and the financial work of higher education institutes is faced with the transition from financial accounting to management accounting. The importance of management accounting in the modern economy is more and more prominent and management accounting is the inevitable tendency of China's market economy developing. Based on the characteristics of the China's higher education institutes, this paper analyzed the internal advantages, disadvantages and external opportunities of the development of management accounting in these institutes by means of SWOT analysis. Furthermore, the SWOT matrix model has been constructed and analyzed concretely by the combination of SO, WO, ST and WT, and the strategic thinking and the concrete application of the management accounting development in China's higher education institutes have been presented.