高校内部实施委派会计制的问题探析  

Problems of Accountant Appointment System inside Colleges and Universities

作　　者：文英[1] 

机构地区：[1]长江工程职业技术学院,武汉430212

出　　处：《长江工程职业技术学院学报》2013年第1期55-57,共3页Journal of Changjiang Institute of Technology

摘　　要：随着市场经济环境的深入人心,高校开展了系列改革,财务管理方式也发生了不少新的变化。委派会计制已经在不少高校实施,这一制度的落实对高校产生了很大影响,相关利益主体之间的矛盾也日益凸显,本文结合高校会计工作实践,探讨新时期高校实施委派会计制中存在的系列问题,从而为高校发展提供有效的建议。With the development of market economy, a series of reforms have taken place in colle- ges and universities as well as in accounting management. Accountant appointment system has been adopted in quite a few universities, which has resulted in great impacts. Meanwhile, it is obvious that more and more conflicts among related parties are coming up. The paper attempts to explore problems existing in accountant appointment system in colleges and universities so as to provide effective advice for the development of higher education.

关 键 词：高等院校 委派会计制 

分 类 号：F832.5[经济管理—金融学]