Research On The Application Of Management Accounting In H University

China's economic development has now entered a new normal state,from the rapid development period to the important strategic transition period.The traditional socioeconomic form is replaced by the knowledge economy.In order to adapt to the requirements of the times,business management has been innovated in many ways.However,as an important scientific method to improve the efficiency of enterprise management,management accounting has not been widely applied in Chinese enterprises.Management accounting came into being in the early twentieth Century with the emergence of Taylor's scientific management.With the development of economy,it has been promoted,applied and developed in the management of foreign enterprises.In the outline of the national medium and long term education reform and development plan(2010-2020 years),it is clearly proposed to "improve the modern university system with Chinese characteristics".According to this development plan,the position of colleges and universities in the future economic development will become more and more important.The more development of colleges and universities,the more important the management is,the importance of management accounting in the financial management of colleges and universities is highlighted.At present,there is no experience that domestic universities can learn from.The basic theories,conceptual frameworks and tools are not clear enough,and the problem of information island in Colleges and universities is very prominent.Therefore,it is necessary to accelerate the application of management accounting in Colleges and universities.In the analysis of the application of management accounting in H University,the part of the effective application will be shared with other universities and popularized throughout the country.This paper uses the method of literature research,case study method and comparative analysis method,combination of graphics and text,through research and analysis,introduces the application of management accounting in the University of H:on the one hand,through the construction of refined budget management system and peripheral subsystem,realize the comprehensive budget management school,completely solve the budget "two skins" the problem.Taking the life cycle project management as the core,and taking the management of the optional library,declaration library,executive library and completion library as the main line of business,we can realize the comprehensive dynamic monitoring and execution management of school projects and funds.To effectively solve the project evaluation management,priority management,project funds reporting,project budget management,performance management and other business management problems,establish the management mechanism of the project management forecast and monitoring and analysis afterwards,through convergence with the budget,index system,realize the school project project management integration rolling.On the other hand,we must achieve the goal of information sharing,scientific decision-making and creating value through the construction of financial information,in the direction of self-service and intelligence,aiming at optimizing management,improving service level and using efficiency of funds.And analyze the effect of H university application,and put forward some suggestions to improve the application level of management accounting in H University.