管理会计是一种集财务会计、财务管理和成本会计为一体的会计方法。财务会计的主要职能是反映和监督单位财务情况,而管理会计注意预测和决策,符合当前高校管理工作向战略管理转变的发展需要。随着我国教育体制不断改革,社会对高校的要求也越来越高,高校的财务管理方式和管理体制都发生了很大的变化。因此,管理会计在工作实践中恰当运用必将对提高组织管理水平和工作效率发挥重要作用。 Management accounting is a collection of financial accounting, financial management and cost accounting as one of the accounting methods. The main function of financial accounting is to reflect and supervise the financial status of the unit, and management accounting attention forecast and decision-making, in line with the current university management to the strategic management of the development needs of change. With the continuous reform of China’s education system and the ever-increasing demands of the society in colleges and universities, great changes have taken place in the financial management methods and management systems in colleges and universities. Therefore, the proper use of management accounting in the practice of work is bound to play an important role in improving the management level and efficiency of the organization.