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高校内部实行会计派驻制度,提高了学校的财务管理水平和会计核算质量,规范了校内经济秩序,为促进教学、科研事业发展起到了重要作用。但存在的最大缺陷是难以真正建立派驻会计人员的有效约束和激励机制,会计人员的独立性受到限制。本文从派驻会计的管理体制入手,提出了协调好派驻会计与学校、二级单位的关系,建立约束和监督机制,健全内部会计控制,完善奖惩激励制度,实行定期轮岗制度,加强派驻会计的学习,进而保证派驻会计人员的独立性,提高会计人员的积极性,保障高校派驻会计制度的顺利展开。
The implementation of the accounting system within colleges and universities to improve the school’s financial management and accounting quality, standardize the school’s economic order, to promote teaching, research and development has played an important role. However, the biggest defect is that it is difficult to establish the effective restraint and incentive mechanism for the accountants, and the accountants’ independence is limited. This article starts with the management system of resident accounting, and puts forward that coordinating the relationship between stationed accounting and schools and secondary units, establishing the restraint and supervision mechanism, perfecting the internal accounting control, improving the reward and punishment system, implementing the regular rotation system, Study, and then ensure the independence of accounting personnel stationed to improve the accountant’s enthusiasm, ensure the smooth deployment of accounting system stationed in colleges and universities.