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规模较大的高等学校,校内财务独立核算的企业很多,随着办学经费的多元化,高校财务管理任务日益繁重、复杂。为了强化校级财务监督职能,有必要对学校有诸多弊端的旧的会计领导体制进行改革和创新。在高校校办企业中推行会计委派制便是可以试行的办法之一。一、校办企业资产管理和会计核算存在的问题 1.高校校办企业人员思想中的资产保值增值意识较为淡漠,高校作为事业单位,是以教学科研为主的,比较带有公益性质,属于消耗性的单位,主要的职能并不是追求国有资产的保值增值,而作为一定时期的产物的校办企业,成立之初的目的主要是为了拓宽高校办学经费来源,补充教育经费不足,而企业领导人又基本上是学校里面任命的,在思维方式和企业运作上具有先天的不足,最大的表现就是对国有资产保值增值意识淡薄。
Larger institutions of higher learning, accounting for a large number of independent financial institutions within the school, with the diversification of running expenses, the financial management tasks of colleges and universities more and more heavy, complex. In order to strengthen the financial supervision function at the university level, it is necessary to reform and innovate the old accounting leadership system with many disadvantages in schools. One of the ways to try out the implementation of the accountant appointment system in college-run enterprises in colleges and universities. First, the school-run enterprise asset management and accounting problems 1 University staff-run enterprises in the thinking of the value of assets preservation and appreciation of the more apathetic, colleges and universities as a public institution, teaching and research-based, more with the nature of the public, belonging to Consumption of units, the main function is not the pursuit of the preservation and appreciation of state-owned assets, and as a product of a certain period of school-run enterprises, the beginning of the establishment of the main purpose is to broaden the sources of funding for running colleges and universities, supplementary education funding is insufficient, and business leaders People are basically appointed inside the school, and have inherent deficiencies in the way of thinking and business operation. The biggest manifestation is the weak awareness of the preservation and appreciation of state-owned assets.