从管理会计角度看高校预算管理对策研究

Research on the Countermeasures of Budget Management in Colleges and Universities from the Perspective of Management Accounting

预算管理作为高校财务管理的核心和关键,是各高校开展各项财务活动的前提和依据,直接影响高校的财务收支和可持续发展能力。将管理会计引入高校预算管理中,可以充分发挥预算管理在学校规划、决策、控制和评价活动中的作用,更好地对高校资源进行优化配置,提高资金使用效率。

As the core and key of financial management in colleges and universities, budget management is the premise and basis of various financial activities in colleges and universities. The introduction of management accounting into the budget management of colleges and universities can give full play to the role of budget management in the planning, decision-making, control and evaluation of colleges and universities, better to optimize the allocation of resources of colleges and universities, improve the efficiency of the use of funds.