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随着高校办学规模的逐步扩大,高等教育大众化的速度不断提升,对高校财务管理提出了更高的要求,高校只有不断优化财务管理,加快管理改革,提升管理能力。财政部2014年发布《财政部关于全面推进管理会计体系建设的指导意见》,在高校财务管理中引入管理会计,必将全面提升高校财务管理总体水平,推动高校可持续发展,提高资金使用效益。
With the gradual expansion of the scale of running a university, the popularization of higher education has been continuously promoted, which has set higher requirements on the financial management in colleges and universities. Only by continuously optimizing financial management, colleges and universities can speed up management reform and enhance their management ability. In 2014, the Ministry of Finance issued the Guidance Opinion of the Ministry of Finance on Promoting the Construction of Management Accounting System in an all-round way. The introduction of management accounting in the financial management of colleges and universities will surely improve the overall financial management of universities and colleges, promote the sustainable development of colleges and universities and enhance the efficiency of capital utilization.