Author(s)

Na Sun

Corresponding Author

Na Sun

Abstract

Colleges and universities are the focus of Chinese education. The state invests a lot of money every year, and the management of funds is particularly important. However, because the current financial setting of colleges and universities is still a traditional re-calculation and light management mode, there are drawbacks of poor capital use efficiency and unbalanced effects. In order to improve this situation, I believe that it is necessary to start from the position setting and staffing of financial institutions, and to structure the role of financial management in the establishment of institutions and the establishment of fixed posts. After an in-depth analysis of the status quo of the position setting and staffing of financial institutions in colleges and universities, this paper summarizes the existing problems, and introduces strategic management accounting and corresponding departmental settings, in order to achieve adjustment of unbalanced financial institutions post settings and personnel settings, thereby improving colleges and universities. The efficiency of financial institutions and the maximization of capital utilization.

Keywords

Accounting, Management accounting, Colleges, Finance