Research On The Application And Implementation Countermeasures Of Management Accounting In Higher Education Institutions In S Province

The promulgation of the "Basic Guidelines for Management Accounting" by the Ministry of Finance is a comprehensive review and profound sorting of the management accounting work of administrative institutions in China,providing basic business guidance and data support for the management accounting work of administrative institutions.Compared to management accounting,traditional financial accounting mainly satisfies daily accounting and cannot help enterprises make comprehensive and correct decisions.In order to better serve enterprises,the research on management accounting theory is becoming more in-depth and widely used.The financial department of our country has also issued documents to standardize the management accounting work in our country.With the changes in the economic and social environment,as well as the support of national policies,the role of management accounting in enterprises and public institutions has gradually become prominent,becoming an important means of daily management.However,overall,due to slow development and mainly used in enterprises and companies,there are problems such as insufficient application and low level of management accounting in higher education institutions,and a relatively lack of relevant theoretical systems.Therefore,in order for management accounting to better play its role in China,it is necessary to actively promote the application of management accounting in public institutions.Different from enterprise units,colleges and universities are non-profit organizations,accounting activities are also different from enterprises.The development of colleges and universities needs the support of national capital,but also to achieve a variety of financing,which also put forward new requirements for the financial personnel of colleges and universities,the management and financial personnel of colleges and universities can use the theory of enterprises to achieve internal financial management,to achieve the integration of industry and finance,therefore,It is of certain innovative value and practical significance to analyze the development of management accounting in colleges and universities and explore the application path of management accounting in colleges and universities.Based on the above considerations,this thesis studies the management accounting practice of colleges and universities in S Province,Through questionnaire survey,it finds that there are some problems in the implementation of management accounting in colleges and universities in S Province at present,and puts forward suggestions for improvement.Firstly,after the research background,the research questions are put forward,and the theoretical basis,concept definition,principles,elements and tools and methods of management accounting of administrative institutions are expounded,Further analysis S provincial colleges and universities the status quo and problems of the application of management accounting,design the questionnaire,the questionnaire and investigation,found that S problems of management accounting in colleges and universities,and the application S province colleges and universities is to evaluate the current situation of the management accounting analysis,find the advantages and disadvantages of various application areas,and carry on the analysis of the specific reasons.Study on the countermeasures of the application of management accounting in S province.According to the actual situation of management accounting in S province,countermeasures are given from the aspects of budget,performance and project,so as to improve the management accounting system in S province.