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会计委派制是由各行政、企事业单位的上级主管部门,向各行政、企事业单位委派会计人员并行使职权,派出的会计人员对派出机构负责,派出机构对会计人员实行统一考核、奖惩、任免及工作过程实施管理的一种制度。高校会计委派制是指高校代表所有者,以校级财务为中心,向学校后勤集团、校办产业及其他二级单位委派会计人员管理其财务的制度。目前会计委派制在高校尚未普及,还存在一些问题。本文拟对问题进行探讨,提出建议。
Accounting appointments by the administrative, enterprises and institutions of higher authorities, to the administrative, enterprises and administrative accountants assigned to exercise their powers and responsibilities, the accounting staff sent to the agency responsible for the agency to the accounting staff to implement a unified assessment, rewards and punishments, Appointment and remission and implementation of the working process of a system. Institutions of accountancy appointments in colleges and universities refer to the system of administrators delegating accountants to the school logistics group, school-run industries and other secondary units to manage their finances. At present, accounting appointments system has not yet been popularized in colleges and universities, there are still some problems. This article intends to discuss the issue and make recommendations.