Research On Management Accounting Applied To The Management Of Scientific Research Funds In A University

As an important branch of accounting,management accounting has remarkable effect in improving management effectiveness and efficiency with its strategic goal orientation,budget control system,responsibility center division,value chain analysis of operating process and performance evaluation etc.The tools and methods of management accounting not only plays a significant role in business management,but also can effectively improve the management effectiveness of administrative institutions.At present,there are many problems in the management of scientific research funds in colleges and universities,such as disengagement of budget and scientific research,rigid accounting,random settlement,weak internal control and so on.Management accounting can make up for the problems existing in the management of scientific research funds.The research has important theoretical significance and practical application value.This paper conducts field surveys on A university,and investigates the status of its management of scientific research funds.By using the internal and external environment analysis method,the reasons for the complex and diverse problems of the management of scientific research funds are founded out.Proposes that,under the existing policy environment,the direct and feasible scheme to improve the efficiency of the management of scientific research funds in A university is to improve the management means by applying the management accounting.Then,analysises the feasibility of management accounting applications.The paper proposes the improvement measures from budget management mechanism,management flow analysis,transformation and information platform construction,research achievements evaluation and motivation.By using the budget management mechanism of management accounting,the paper combines the management tools of benchmarking budget template,rolling budget and physical budget to solve the current situation of separating the financial flow of scientific research projects and real logistics.Then,improves the current budget one-way control mode by theconcept of interactive budget control.By analyzing and transforming the management process of scientific research funds,proposes the improvement measures of the inefficient process,including the imputation mechanism of responsibility center of functional department,the embedding of pre-arranged approval platform,the decomposition of audit process,the establishment of fixed assets sharing platform,the application of inventory management tool,and promotes the transformation of financial audit personnel to management accountant.The management means of improving the design mode of competitive platform and dynamic interactive management platform are presented.The index range of evaluation of scientific research achievements is discussed qualitatively,and the evaluation of non-financial index of scientific research projects is analyzed and applied with balanced integral card.The research can provide reference for the management of the same type institutions.