在我国高校现代管理体制的逐步建立和完善过程中,会计人员管理体制存在很大的弊端,主要表现为会计职能弱化、会计缺乏监督力、会计信息严重失真、会计工作秩序混乱、违法现象时有发生等,甚至一些单位以虚假的会计信息来达到其谋利的目的,使会计诚信遭受到严重的践 In the process of establishing and perfecting the modern management system in colleges and universities in our country, the management system of accounting personnel has great drawbacks, such as the weakening of accounting functions, the lack of supervision in accounting, the serious distortion of accounting information, the disorder of accounting work, Occurred, and even some units to false accounting information to achieve their profit-making purposes, so that accounting integrity suffered serious practice