高校在二级单位中实行会计委派制的探讨  

System of Accountant Assignment to Sub-units in Colleges

作　　者：李鸿[1] 王少峰[2] 吴二刚[2] 

机构地区：[1]河北旅游职业学院导游系,河北承德067000 [2]承德石油高等专科学校学校办公室,河北承德067000

出　　处：《承德石油高等专科学校学报》2007年第2期77-80,共4页Journal of Chengde Petroleum College

摘　　要：随着学校管理体制改革的深化,高校内部财务机构的日益增多,高校内部二级单位的管理已成为高校财务管理工作的一个薄弱环节,为切实实行“统一领导、分级管理”的财务管理体制、调动高校二级核算单位的理财积极性,在二级单位中实行会计委派制不失为一个加强管理的有效方法。就二级单位的范畴及管理现状、在二级单位中实行会计委派制的现实意义、适合二级单位管理的会计委派制的类型等几个方面进行论述,阐述了高校内部发展会计委派制的可行性及需注意的几个问题。With the further reform of management system and with the internal financial organization growing in number,the management of sub-units in colleges has become a weak link of the college work of financial management. In order to implement the system of financial management of ＂one leader,management in different levels＂, to activate the enthusiasm of money management in sub-units, it is wise to assign accountants to sub-units for effective management. This paper discusses the present situation of sub-units, the practical value and ways of carrying out this assignment system. What＇ s more,the paper states possible problems in implementing this system.

关 键 词：二级财务管理 会计委派制 会计监督 

分 类 号：F231.6[经济管理—会计学]