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当前,高等学校财务形势严俊,教育体制改革进一步深入,出现了一些如国有资产流失、会计信息失真等问题,高校实行会计委派制有利于加强对二级单位的会计监督,切实解决高校现在存在的一些问题。本文试从会计委派制的定义出发,阐述高校实行会计委派的环境和实行模式,辨证分析会计委派制在高校中运用的作用,最后对高校实行会计委派制应注意的一些问题,提出了自己的一些看法。
At present, the financial situation of institutions of higher learning Yan Jun, further deepening the reform of the education system, there have been some problems such as the loss of state-owned assets, accounting information distortion and so on. The implementation of accounting appointments in colleges and universities is conducive to strengthening the accounting supervision of secondary units, and effectively solve the existing colleges and universities Some questions. Based on the definition of accountant appointing system, this paper expounds the environment and practice mode of accountant appointing in universities, analyzes the function of appointing accountant appropriation system in colleges and universities, and finally puts forward some suggestions to the appointing accountant in colleges and universities Some opinions.