高校设置总会计师的必要性与合理性探析  

The study on necessity and rationality of the Chief Accountant Setting of Colleges and Universities

作　　者：付希贤[1] 王超辉[1] 

机构地区：[1]广州番禺职业技术学院,广东广州511483

出　　处：《北京财贸职业学院学报》2014年第1期10-13,共4页Journal of Beijing College of Finance and Commerce

基　　金：广州市教育科学“十二五”规划课题“高校总会计师制度合理性与必要性探究”（批准文号11B065）成果.

摘　　要：高校设置总会计师适应高校经费收支多元化、复杂化现实,是回应有关制度要求的实践选择.新时期,我国高校组织特性呈现出新的变化,高校领导班子能力建设尝试新的实践探索.高校设置总会计师能够呼应这些新变化的需要,从而促进财务管理工作的科学化、专业化、精细化发展走向,提高管理的质量与效率.因此,高校设置总会计师可以从总会计师的职责权限、制度建设、任免方式及监管体系等方面统筹考虑.The chief accountants setting of colleges and universities adjust the financial diversification and complexi- ty of the school reality. It is also response to the system requirement. In the new period, with the change of the characteristics of universities in China, the ability of leading group construction tries to explore new practice. The chief accountants setting of colleges and universities should be echo these changes. It promotes the scientific, pro- fessional, intensive development of financial management and improves the quality and efficiency of the financial management. Therefore, the chief accountants setting can be considered t as a whole from the authority, responsi- bility system construction, management system and supervision system to build.

关 键 词：高等学校 总会计师 财务管理 经费收支 

分 类 号：G475[文化科学—教育学]