Management Accounting Under The Expanded Function Of Financial Institutions In Universities

As the country's emphasis on education career gradually strengthen, education funds investment as a share of GDP is more and more high, money management of colleges and universities should further optimize. So far,the financial institutions mode setting in colleges and universities put emphasis on accounting, and despise financial management.So the efficiency of funds is low and the use of funds effect is difficult to measure. In order to change this situation, I think we should consider the financial institution setting and post Settings from the trend of management accounting function.Falls in recent years, our country vigorously promote the application of management accounting. The finance minister Lou Jiwei was invited to the China association of chief accountant which organized "Chinese management accounting lecture series" in 2014.Lou delivered the speech which title was "accelerate the development of management accounting with Chinese characteristics, promote transformation and upgrading of China's economic".Therefore, to do the study which concentrates on the pattern of school financial institutions under the function of management accounting has a certain time significance.Objective:This article is the in-depth analysis of the financial institutions problems in post setting and staffing on the basis of present situation investigation.At the same time,it introduces the strategic management accounting. We should adjust the existing financial institutional setup and personnel allocation.Then,it will improve the financial institutions operating efficiency, reduce the waste of resources and optimize the financial management institutions and personnel configuration of colleges and universities.I hope it will provide the theoretical basis and the reference model for the financial institutions of colleges and universities in our country.Methods:I adopt the method of questionnaire. Directors of financial institutions fill in the questionnaire,which title is “xihua university "college financial department organization and personnel allocation research based on hierarchical classification " questionnaire ".I collect the questionnaire and enter data into the Excel spreadsheet.Through the table,I know the circumstances of financial department organization and personnel allocation in colleges and universities.Using methods such as literature research,I put forward the reasonable financial institutions of post setting and staffing. Data is processed by the Excel and SPSS software, colleges and universities are divided into large, medium and small.Then,I analyze the optimal allocation of jobs and workers of different size groups.Conclusions:(1)The status of the existing indicates that most of colleges and universities attaches great importance to the accounting and looks down on financial management.The phenomenon of staffing unreasonable is serious.So the financial institutions need to standardize post setting, and distinguish the difference between accounting and financial management function.(2)I will optimize the finance department and set up management accounting center and arrange the center posting setting plus staffing.First of all, according to the size,colleges are divided into large, medium and small of third-class. Then,I will further adjust the expect number and the actual number for the sake of optimizing and combining the post. Last but not least, jobs and workers of the different scale of colleges and universities financial institutions will have the results of the optimization.we should avoid the waste of human resources or functions vacancy phenomenon.(3)To strive for personnel and post matching condition.