建立高校会计核算中心委派制的思考  

Exploration of Accountant Delegation Accounting Centre Model in Universities

作　　者：肖斌[1] 邵淑华[1] 

机构地区：[1]武汉理工大学计财处,湖北武汉430070

出　　处：《武汉理工大学学报（社会科学版）》2013年第3期373-376,共4页Journal of Wuhan University of Technology:Social Sciences Edition

摘　　要：根据教育部财务司2012年《关于对直属高校会计委派工作实施情况进行调研的通知》提要,通过对近几年来高校财务管理以及会计委派实施中存在问题的分析,并结合高校财务管理的特点,提出了推行高校会计核算中心委派制的模式以及与之相配套的组织和管理办法。.This paper is based on an investigation that the Financial Department in Ministry of Educa- tion （MOE） is carrying on. The investigation is to survey the implementation condition of accountant delegation in Universities directly under MOE. According to the abstract of this investigation,this pa- per analyses the problems existing in financial management and accountant delegation in universities recent years. Then,considering the features of financial management in universities, this paper points out the demand of implementing Accountant Delegation Accounting Centre Model and the auxiliary organization management system in universities.

关 键 词：高校会计委派制 会计核算中心模式 内部控制制度 

分 类 号：F233[经济管理—会计学]