管理会计在高校财务中的应用探析

Analysis of Application of Management Accounting in Financial Management in Colleges and Universities

当前,我国高校日益重视财务管理。高校资金缺乏多样化的来源渠道,极易出现资金短缺,高校通常承受着较大的财务压力。在新时期,高校有必要对财务制度进行改进优化,强化管理会计在财务管理中的应用,大幅度提高财务管理水平,有效降低财务风险。本文浅析了管理会计在高校财务管理中应用的必要性,探究了管理会计在高校财务管理中的具体应用,以期为高校财务管理提供借鉴。

At present, colleges and universities in China are paying more and more attention to financial management. There is a lack of diversified sources of funding for colleges and universities, and there is a shortage of funds. Colleges and universities usually bears to greater financial pressure. In the new era, it is necessary for universities to improve and optimize the financial system, strengthen the application of management accounting in financial management, promote the substantial improvement of financial management level, and achieve effective reduction of financial risks. This paper analyzes the necessity of the application of management accounting in the financial management of colleges and universities, and explores the specific application of management accounting in the financial management of colleges and universities, in order to provide reference for the financial management of colleges and universities.