《会计法》部分条文在高校财务部门的执行状况研究  

Research on the Implementation State of Some Rules of Accounting Law in Financial Departments of Colleges

作　　者：王怡雯[1] 叶小丽[2] WANG Yiwen;YE Xiaoli(Office of General Services,The Open University of Fujian Zhangzhou,Zhangzhou Fujian,363000,China;Office of Finance Affairs,Zhangzhou Institute of Technology,Zhangzhou Fujian 363000,China)

机构地区：[1]福建广播电视大学漳州分校总务处,福建漳州363000 [2]漳州职业技术学院财务科,福建漳州363000

出　　处：《漳州职业技术学院学报》2020年第3期49-54,共6页Journal of Zhangzhou Institute of Technology

摘　　要：选取《会计法》中六个条文,分别为总则部分第六条,会计核算部分第十七条,会计监督部分第二十七条、三十三条,会计机构和会计人员部分第三十八、三十九条。分析其在高校中的执行状态和执行环境,并就这六个条文在执行中存在的问题提出健全绩效考评制度、全面清查固定资产、促进部门间信息共享、完善内控制度、严格财务主管筛选条件、加强会计人员培训和整合审查资源等建议。This paper selects six rules in Accounting Law,namely rule 6,rule 17,rule 27,rule 33,rule 38 and rule 39.To analyze its execution status and environment in colleges,and aiming at the six rules and the problems in the execution,puts forward seven suggestions,which are to improve the performance appraisal system,conduct the fixed assets,expedite information sharing among departments,improve internal control system,tighten the screening conditions for financial executives,strengthen the training of accounting personnel and integrate the review of resources.

关 键 词：会计法 高校 执行状态 研究 

分 类 号：A8[哲学宗教—马克思主义哲学]