高校财务会计向管理会计转型的分析与研究
Analysis and Research on the Transformation of Financial Accounting to Management Accounting in Universities

当前我国高校的“双一流”建设主要为以市场为导向的资源配置，而高校管理会计的应用有助于其优化财务治理从而更好提升资源配置效率，加强高校管理会计应用可助力高校“双一流”建设和内涵式发展。近年来，财政部在不断推进管理会计的建设与发展，财务会计转型成为基本趋势。
Currently, the construction of “Double First-Class” in Chinese universities mainly focuses on market-oriented resource allocation. The application of management accounting in universities can help optimize their financial governance, thereby better improving the efficiency of resource allocation. Strengthening the application of management accounting in universities can contribute to the “Double First-Class” construction and the connotative development of universities. In recent years, the Ministry of Finance has been continuously promoting the construction and development of management accounting, and the transformation of financial accounting has become a basic trend.