管理会计视角的高校业财融合研究

——以H大学后勤单位为例

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中图分类号：G475 文献标识码：A 文章编号：1004-0714（2025）09-0143-04

Research onthe Integration of Business and Financein Universitiesfrom the Perspectiveof Management Accounting ACaseStudy oftheUniversity HLogisticsDepartment

LYUYazheng'，DONGHailun²，GUJunyan （1.AuditOffiebstti Geosciences（a）ubenancedsegeetaestoece Wuhan，Hubei，ina）

Abstract：In the contextiof rapid advancements in information technology，university finances have placed greateremphasisonmanagementaccounting，leveragingdataanalysis，forecasting，decision-making，andexecutiontofullydemonstrateitsroleinenhancing management.Furthermore，theemergenceand developmentof newtypesofproductiveforces di ving force for innovation and breakthroughsinintegration.Currently，the cultivation of newtypesof productive forcesis swingacrossallindustries.Asaconver gence point for education，science and technology，and talent，universities should playalarger roleindeveloping newtypes of productive forces.Based onthepracticaldifficulties faced bythe financial system and mechanisms ofthelogistics department at H University thisarticlediscusses，fromthe perspectiveof managementaccounting，howlogistics businesscancontributetothehigh-qualitydevelopment of logistics serviceundertakings in terms of depening the integration of economic operations and financial management inlogistics business.

Keywords：Management Accounting;Business-Finance Integration;University Logistics

一、引言

随着经济全球化和世界经济一体化的发展，高校财务已经从操作性会计转型到分析型和管理型会计，从反应性监督转变成前瞻性预测，伴随着信息化技术水平的快速发展，对财务监督、分析决策、内部管理等职能的重视程度明显提升。（剩余6003字）