目前,高职院校的财务管理水平不能适应高等职业院校发展的需要,预算的编制与执行水平不高,固定资产管理方面也存在缺陷. 因此,推行管理会计,可发挥会计在决策中的作用,切实发挥预算的控制作用,保证绩效考核的真实有效,强化成本意识发挥价值创造的引领功能,促使高职院校财务工作重心由事后记录、总结逐步转向预测、决策及过程控制,最终为高效调动盘活各种资源提供有力保障,是今后财务管理工作的发展方向.%At present, without financial m anagement level satisfying the development of vocational college and high level of budget drafting and execution and due to deficiencies on fixed assets management, therefore it is necessity to push management accounting in order to help accounting play a role in making-decision, functioning the budget control, guarantee the validity of performance evaluation and enhance the leading function for cost consciousness making value creation. The management accounting, as the developing trend, will push the financial work at vocational college to transform from afterward record and summary to prediction, decision-making and process control.
展开▼
