Research on the Application of Management Accounting in Financial Management of Universities

Abstract

With the deepening of the reform of higher education management system in China, the financial management model of colleges and universities appears to be of essence. Financial management is the core of economic management in colleges and universities. With the development of market economy, the operating subject and mode of colleges and universities have changed, the economic interests of colleges and universities have become more diversified, the economic relations have become more complicated, and the financial management has become increasingly detailed, requiring colleges and universities to establish a suitable, reasonable and effective financial management system to straighten out the financial relations and promote the sustainable and healthy development of colleges and universities. At present, management accounting has widely used in the financial management of colleges and universities, making the financial management of colleges and universities more efficient and scientific and promote the healthy, coordinated and sustainable development of colleges and universities.