牛牛游戏厅安卓,{原始关键词}

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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 高校财务系统中管理会计的运用探析

                                  高校财务系统中管理会计的运用探析

                                  时间:2020-04-30 11:19作者:黄学慧
                                  本文导读:这是一篇关于高校财务系统中管理会计的运用探析的文章,随着社会经济的不断发展,现在社会对于会计的需求也是越来越高,传统的会计已经无法满足现在高校的发展现状了。与传统的会计相比,管理会计在管理方面要比传统会计包含的内容更多,对于高校的发展是十分重要的。

                                    摘    要:牛牛游戏厅安卓,{原始关键词} 高校作为培养学生的第一战线,需要一个良好的财务系统支持,这样才可以推动高校的不断发展,管理会计就变得尤为重要了。合理的运用管理会计能够推动高校结构的不断转型,帮助高校不断的向前发展。但是,现如今管理会计还是处于一个较为落后的地步,在许多方面都有着不足之处。而在高校之中,财务部门也是较为传统的,影响了高校的发展。所以,针对这种情况,要加大对管理会计的研究发展,帮助管理会计更好地促进高校财务工作。

                                    关键词: 高校; 管理会计; 财务工作;

                                  牛牛游戏厅安卓,{原始关键词}   SUIZHESHEHUIJINGJIDEBUDUANFAZHAN,XIANZAISHEHUIDUIYUHUIJIDEXUQIUYESHIYUELAIYUEGAO,CHUANTONGDEHUIJIYIJINGWUFAMANZUXIANZAIGAOXIAODEFAZHANXIANZHUANGLE。YUCHUANTONGDEHUIJIXIANGBI,GUANLIHUIJIZAIGUANLIFANGMIANYAOBICHUANTONGHUIJIBAOHANDENEIRONGGENGDUO,DUIYUGAOXIAODEFAZHANSHISHIFENZHONGYAODE。DANSHI,MUQIANGUANLIHUIJIFAZHANDESHIJIANHAISHIBUGOUZHANG,XUDUOFANGMIANDOUBUSHIHENWANSHANYIJIUXUYAOGAIJIN,ZHEISHIXIANZAIGAOXIAOCAIWUGONGZUODEYIGEZHONGDIAN。

                                    一、管理会计与财务会计的不同

                                    MUQIANZHENGGECAIWUXITONGDATIKEYIFENWEILIANGDATIXI,CAIWUHUIJISHIYIGEJICHU,ERGUANLIHUIJIGENGKEYIKANZUOWEICAIWUHUIJIDEYIZHONGYANSHEN,TAGENGJIAZHUZHONGGUANLIFANGMIAN。CAIWUHUIJIZHUYAODEGONGZUOJIUSHIJIQIYETIGONGMEIGEYUEDECAIWUBAOBIAO,YIJINGXINGCHENGYIGEWANZHENGDELIUCHENG。ERGUANLIHUIJIZHUYAOJIUSHIDUIYUCAIWUHUIJIDEGUOCHENGJINXINGXIANGDUIDEGUANLI,KEYIBAGUANLIHUIJIDANGCHENGYIGECUJINCAIWUXITONGGENGJIAYOUXIAODEXITONG。GUANLIHUIJISHIXUYAOCAIWUHUIJIWEIQITIGONGDALIANGDESHUJUZUOWEIJICHU,YOULEZHEIXIESHUJU,GUANLIHUIJICAINENGGENGHAODIJINXINGFENXI,GENGHAODEWEIQIYEDEGUANLICENGTIGONGYONGYUJUECEDESHUJU,BANGZHUQIYEGUANLICENGZHIDINGQIANJINDEFANGXIANG。SUOYI,CAIWUHUIJIYUGUANLIHUIJIYIDINGYAOJIEHEQILAIYIQISHIYONG,CONGGEGEFANGMIANYIQICUJINQIYECAIWUXITONGDEFAZHAN,TIGAOQIYEDEJINGJIXIAOYI。

                                    二、管理会计在目前高校财务系统中的现状

                                    1. 高校不重视管理会计

                                    高校管理层大多把精力放在对于学生学习的管理上,财务系统中的管理会计的使用还是很不重视的,这样很难发挥管理会计的决策建议作用。高校是一个许多部门联合起来工作的地方,不合理利用管理会计会让学校财务资源成效降低,直接影响到学校的财务管理水平。
                                   

                                  高校财务系统中管理会计的运用探析
                                   

                                    2. 没有利用管理会计的信息整合作用

                                    GAOXIAODUIYUGUANLIHUIJIDELIJIEBUGOU,MEIYOURENQINGCHUGUANLIHUIJIDEGONGNENG,ZAIGUANLIHUIJIZHONG,FEICHANGZHONGYAODEYIGEGONGNENGJIUSHIJIHEXINXI,GUANLIHUIJIKEYIBAGAOXIAOGEGEBUMENDEXINXIZHENGHEQILAI,RANHOUTONGGUOGUANLIHUIJIDEXINXIFENXIZUOYONGJINXINGFENXI,JIGAOXIAODECAIWUFAZHANTIGONGZUGOUDESHUJUZHICHI。

                                    3. 高校没有发挥管理会计的许多职能

                                    GUANLIHUIJIDEZHINENGSHIDUOZHONGDUOYANGDE,YOUZHEYUCE、CEHUA、PINGJIADENGZHONGYAODEZHINENG。GAOXIAOCAIWUXITONGYINWEIGUOYUZHONGSHICHUANTONGDECAIWUHUIJI,DUIYUGUANLIHUIJIMEIYOUJINXINGQUANMIANDEFAJUE,RANGGUANLIHUIJIDEXUDUOZHINENGDOUWUFAFAHUICHULAI。GUANLIHUIJIKEYITONGGUOZHENGHECAIWUXINXIJIGUANLICENGTIGONGCELVEFANGXIANGDEZHICHI,HAIKEYIDUIYUGAOXIAOJIEXIALAIDEFAZHANFANGXIANGJINXINGCAIWUYUSUAN,BINGQIEDUIYUCAIWUZHUANGKUANGJINXINGPINGJIA,BANGZHUGAOXIAODEBUDUANFAZHAN。

                                    4. 高校中管理会计的人才不够

                                    GAOXIAODUIYUGUANLIHUIJIDERENCAIMEIYOUTIQIZHONGSHI,XUDUORENDUIYUGUANLIHUIJIBUGOULEJIE,ERQIEGAOXIAOYEMEIYOUBAJINGLIFANGZAIGUANLIHUIJIRENCAIDEPEIYANGSHANG,DAOZHIMUQIANGUANLIHUIJIDERENCAIZHUANYESHUIPINGBINGMEIYOUGANSHANGBIAOZHUN,YANZHONGZHIYUEDEGAOXIAOGUANLIHUIJIZUOYONGDEFAHUI。

                                    三、在高校财务系统中管理会计的重要性

                                    1. 可以满足高校财务系统的需要

                                    GAOXIAOSHIYIGESHIFENYANJINDEDIFANG,DUIYUHUIJILINGYUTONGYANGSHIYAOQIUHENYANGE。SUIZHESHEHUIDEBUDUANFAZHAN,YIKAOCHUANTONGHUIJIDECAIWUXITONGYIJINGWUFAMANZUGAOXIAOBUDUANFAZHANDEXIANZHUANGLE。SUOYIZAIGAOXIAOCAIWUXITONGZHONGYINRUGUANLIHUIJI,BANGZHUXUEXIAOCAIWUXITONGDEJINBUYUFAZHAN,WEIGAOXIAODEFAZHANZHURUDONGLI。

                                    2. 顺应社会发展的需要

                                    XIANZAISHEHUIFAZHANFEISU,DUIYURENCAIDEYAOQIUYECONGDANYIDEFANGMIANBIANCHENGLEFUHEDEFANGMIAN。GAOXIAOSHIYIGERENCAIJUJIDI,TONGSHIYEWEIZHEIGESHEHUIPEIYANGLEGENGDUODERENCAI。ZAIXIANZAIDEXINXIHUASHIDAI,ZHUZHONGFUHEXINGRENCAIDEPEIYANG,SUOYIYAOZAIGUANLIHUIJIFANGMIANXIAGONGFU,TONGGUOGUANLIHUIJIDUIYUXINXIDEFENXI,RANHOUJIGUANLICENGTICHUJIANYI,RANGGAOXIAODEFAZHANGENGJIASHIHEXIANZAISHEHUIDEFAZHANXUYAO。ERQIE,XIANZAIDADUODEGAOXIAOZHUYAOJINGLIDOUZAIKEYANHEJIAOXUESHANG,QITAFANGMIANZHONGSHICHENGDUDOUBUGOU,ZHEIYANGSHIBULIYUXUEXIAOZHENGTIQUANMIANFAZHANDE。BAYIBUFENZHUYILIFANGZAIGUANLIHUIJIZHONG,RANGGUANLIHUIJIZAIZHENGTICENGMIANSHANGWEIGAOXIAOZUOCHUGENGDADEGONGXIAN,RANGGAOXIAOYUGAOXIAOPEIYANGCHULAIDEXUESHENGGENGJIASHIYINGXIANZAIDESHEHUI。

                                    3. 能够完善高校财务系统

                                  牛牛游戏厅安卓,{原始关键词}   ZAIGUOQUDEGAOXIAOCAIWUXITONGZHONG,CAIWUHUIJIZHANJUZHUYAODIWEI,DANSHICAIWUHUIJIDUIYUXINXIDECHULIYUFENXIDECHENGDUBUGOU,JIYUXUEXIAODEJIANYIYEBIJIAOSHAO,ZAIGAOXIAOZHONGYINRUGUANLIHUIJI,KEYIMIBUGAOXIAOCAIWUXITONGZHONGDEBUZU。CAIWUHUIJIHEGUANLIHUIJIZHUZHONGDIANDOUBUTONG,LIANGZHEXIANGHUJIEHENENGGOUFAHUICHUZUIDADEZUOYONG,CAIWUHUIJIZHUZHONGDUIYUXINXIDESHOUJI,GUANLIHUIJIZHONGSHIDUIYUXINXIDEFENXIJIANYI。LIANGZHEXIANGFUXIANGCHENG,GENGHAODEYIQIHEZUO,BANGZHUWANSHANGAOXIAODECAIWUXITONG。

                                    四、管理会计在高校财务工作中应用的策略

                                    1. 注重培养管理会计的人才

                                    SHEHUIZAIBUDUANDEFAZHAN,SHIDAIZAIBUDUANDEBIANQIAN。ZAIHUIJILINGYU,YEXUYAOBUDUANDIGAIBIAN。CHUANTONGDEHUIJIRENYUANDOUYAOLEJIEGUANLIHUIJIDEXIANGGUANZHISHI,YAOBAZIJIDEZHUANYEZHISHIKUOZHANKAILAI。GAOXIAOYAOJIAQIANGDUIYUHUIJIRENYUANDEPEIYANG,RANGHUIJIRENYUANLEJIEZUIXINDEHUIJIZHIDUYUZHISHI,TIGAOHUIJIRENYUANDESHUIPING。BINGQIERANGHUIJIRENYUANCONGCHUANTONGDEHESUANGONGZUOZHONGTUOSHENCHULAI,XUEXIZUIXINDEHUIJIZHISHI,RANGHUIJIRENYUANDOUKEYILEJIEDAOGUANLIHUIJIDEZHONGYAOXING。GAOXIAOPEIYANGZHEIFANGMIANDERENCAI,RANHOURANGRENCAIFANBU,GENGJIAYOULIYUGAOXIAODEFAZHAN。

                                    2. 提高管理会计在财务部门,制定相应的监督机制

                                  牛牛游戏厅安卓,{原始关键词}   TIGAODUIGUANLIHUIJIZHONGSHICHENGDU,RANGGUANLIHUIJINENGGOUGENGHAODIFAHUICHUZIJIDEZUOYONG。BINGQIEYAOZHIDINGXIANGYINGDEPINGJIAJIZHIYUJIANDUJIZHI,RANGGUANLIHUIJIDEGONGZUOGENGJIAGUIFAN,GENGJIAYOUXIAO。ZAIGAOXIAOZHONG,GUANLIHUIJIYIDINGYAOFAHUICHUZIJIDEZUOYONG,GUANLIHUIJIRENYUANYIDINGYAOYOUZERENXIN,RANGGUANLIHUIJIZAIGAOXIAOZHONGCHENGDANGENGDUODEZHIZE,BINGQIEZAIJIANDUJIZHIXIAJINXINGHELIDEGONGZUO,BURANGWEIGUIDESHIQINGCHUXIANZAIGUANLIHUIJIBUMENZHONG,BAOZHENGGAOXIAOGONGZUODESHUNLIJINXING。

                                    3. 推动管理会计系统的运用

                                    HUIJISHIYIGESHIFENZHUZHONGSHUJUDEZHIYE,ZAIGAOXIAOZHEIGEDIFANG,GEGEBUMENDOUHUICHANSHENGDALIANGDESHUJU,ZHEIXIESHUJUDOUXUYAOCAIWUBUMENJINXINGZONGJIEHEFENXI,RANHOUNACHUJIEGUOLAI。GUODUODEXINXIDAOZHIZAICHULIXINXIDESHIHOURENDEZUOYONGBEIRUOHUA,DIANNAOHUIJIXITONGDEZUOYONGBEITUXIANCHULAI。SUOYI,YIDINGYAOZHONGSHIHUIJIXITONGDELIYONG,LIYONGXITONGCHULIXINXI,TONGGUOGEGEXINXIZHIJIANDELIANXI,GENGHAODEDUIYUCAIWUDEXINXIJINXINGZONGJIE,BANGZHUCAIWUBUMENJIANQINGFUDAN,RANGGUANLIHUIJIDEGONGZUORENYUANYOUGENGDUODESHIJIANYUJINGLIQUFENXIXINXI,JIAOCHUXIANGYINGDECELVE。

                                    结论

                                    GUANLIHUIJIZAIGAOXIAOCAIWUXITONGZHONGBEIZHONGYONGSHIXIANZAIBUDUANFAZHANDESHEHUIJUEDINGDE。GUANLIHUIJIKEYIGENGHAODIBUCHONGCAIWUHUIJIDEBUZU,TUIDONGGAOXIAOCAIWUBUMENDEBUDUANFAZHAN。GAOXIAOYINGGAIJIJIDEQUFAZHANGUANLIHUIJI,ZHONGSHIGUANLIHUIJIZAIXUEXIAOCAIWUXITONGZHONGFAHUICHUDEZUOYONG,TUIDONGGUANLIHUIJIRENYUANDEPEIXUNYUGUANLIHUIJIXITONGDEYUNYONG,TUIDONGXUEXIAODECAIWUXITONGDEGUANLISHUIPINGTISHENG,RANGGUANLIHUIJICHENGWEIGAOXIAOFAZHANDETUIDONGLI。

                                    参考文献

                                    [1]杨樱.管理会计在高校财务管理中的应用研究[J].现代营销(经营版),2019(12):194.
                                    [2]邹凡,张迪.管理会计在高校财务管理中的应用[J].纳税,2019(28):142.
                                  牛牛游戏厅安卓,{原始关键词}   [3]周云香.管理会计在高校财务管理中的应用[J].中外企业家,2019(27):13.

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