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随着我国经济体制、科技体制、教育体制改革的深化和有计划商品经济的发展,高等学校的经济活动日益扩大和复杂。为了加强高等学校的财经工作领导,改革财务管理体制,提高办学效益,促进各项事业协调发展,规模较大的高等学校应当设置总会计师,建立校(院)长领导下的以总会计师为首的经济责任制。要使总会计师制度在高校顺利推行,必须从认识上解决其必要性、可能性及如何处理各种关系等问题,本文拟就此作些初步探讨。
With the deepening of China’s economic system, science and technology system, education system reform and the development of a planned commodity economy, the economic activities of higher education institutions are increasingly expanding and complicated. In order to strengthen the leadership of financial work in colleges and universities, reform the financial management system, improve the efficiency of running schools and promote the coordinated development of various undertakings, the larger institutions of higher learning should set up the chief accountant and the chief accountant under the leadership of the school president Economic responsibility system. In order to make the system of chief accountant implement smoothly in colleges and universities, it is necessary to solve its necessity, possibility and how to deal with various kinds of relations from cognition. This article intends to make some preliminary discussions.