高校建立管控型的财务共享服务中心模式的探讨--基于运用浪潮GS管理软件

2014年11月，财政部《关于全面推进管理会计体系建设的指导意见》（财会【2014】27号），不仅是推动我国经济转型升级的需要，也是深入推进会计强国战略的重要举措，助力推进国家治理体系和治理能力现代化，指出了我国会计改革与发展的重要方向。我国管理会计发展相对滞后，高等学校做为管理会计的实施单位，应强化预算管理和成本控制，在对管理会计工作的有益案例进行学习借鉴的基础上，根据校情选择建立“互联网+”管理会计信息系统的具体运行方案，如通过建立财务共享中心，进行业务流程重整，建立系统平台，设计信息系统方案和业务流程方案，实现业务与财务的一体化，使会计核算与预算管理深度契合（即嵌入），解决预算与业务的偏离问题，促进学校会计工作上水平，为学校发展提供更加有力的保障。

Discussion on the Establishment of Management and Control Mode of Fi-nancial Shared Service Center in Colleges and Universities---Based on the Use of GS Management Software of Inspur

In November 2014, the Ministry of Finance issued Guidance on the Comprehensively Promoting the Construction of Management Accounting System (Accounting 2014] No. 27), which is not only the need of promoting upgrades of transfor-mation of economy of our country, but also the important measure for deepening the strategy of invigorating the country through accounting. It contributes to promoting the modernization of national governance systems and governance capacity and points out the important direction of accounting reform and development in our country. The development of management ac-counting in our country is relatively lagging behind. Colleges and universities, as the implementation units of management ac-counting, should strengthen budget management and cost control. On the base of learning useful cases of management account-ing work, we should choose the establishment of the“Internet +”management accounting information system according to the universities’situation. For instance, we can reform business processes by establishing financial shared center, build up system platform, design information system and business process solutions, achieve the integration of business and finance and realize the conjunction of accounting and budget management (i.e. embedded). Furthermore, we should provide more powerful support for the development of university by solving the problem of deviation from the budget and business and promoting working lev-el on accounting.