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浅议高等学校经济责任制的内容 被引量:1

On the Economic Responsibility System in Institutes of Higher Education
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摘要 各高等学校从1999年提议建立经济责任制以来,各高等学校均建立一些以校长为主的各级经济责任制。这些经济责任制大多数只是把相关职能部门的岗位责任制加以明确或汇总,从而造成了经济责任制得不到很好的贯彻执行,这主要是对经济责任制的内容理解存在异议造成的。本文在分析高等学校经济责任制概念的基础上,提出高等学校建立经济责任制的内容,建议高等学校为保证经济责任制的内容得到落实应采取的措施。 Since the suggestion of setting up economic responsibility system in institutes of higher education was put foreward in 1999, economic responsibility systems lead by headmasters have been set up in every institute of higher education . However, most of those economic responsibility systems are just the aggregation of the responsibility systems of relevant functional departments. Thus, the economic responsibility system cannot be well implemented. This situation is mainly caused by different understandings of the economic responsibility system. With the analysis of the concept of the economic responsibility system in institutes of higher education, this essay proposes that the content of the economic responsibility system in institutes of higher education should be specified, and measures should be taken by institutes of higher educatation to guarantee the implemetation of that system.
作者 左清明
出处 《四川理工学院学报(社会科学版)》 2005年第1期104-106,共3页 Journal of Sichuan University of Science & Engineering(Social Sciences Edition)
关键词 高校 经济责任制 岗位责任制 财务管理 《会计法》 《高等教育法》 institute of higher education, economic responsibility system, content, analyze
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  • 1[3]高等学校财务制度编写组.高等学校财务管理制度[M].1997年版.北京:中国人民大学出版社

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