高校财务改革下的内部会计委派制研究  

Study on the University Finance Reformation of Accounting Internal Appointment System

作　　者：吕艳梅[1] 

机构地区：[1]昆明理工大学财务处,云南昆明650224

出　　处：《昆明理工大学学报（社会科学版）》2009年第8期65-68,共4页Journal of Kunming University of Science and Technology(Social Sciences)

摘　　要：高校内部会计委派制产生于新的经济形势和不断深化的财务管理体制改革需要,其实质是强化财务管理和财务监督的一项内部控制制度。本文对高校推行会计委派制的必要性及意义、形式、实施过程中出现的问题及解决途径进行研究。University Accounting Internal Appointment System originates in responding to the new tendency of economic development and the need of reforming finance management system. The essence of it is an inner control system that aims at reinforcing finance management and supervision. The article is a study on the form of the University Accounting Appointment System, the necessity and significance of carrying it out, the problems occurred during the process of implementation and the possible countermeasures to the problems.

关 键 词：高校 会计 委派制 

分 类 号：F23[经济管理—会计学]