高校所属院系财务实行“二级核算”的思考

On the Second Level Accounting for Higher Education Institutions

随着社会主义市场经济的建立．商品经济关系深入到高校内部管理的各个层次，高校财务管理的“一级核算、二级管理”体制受到冲击．实行“二级管理、二级核算”是高校规模发展壮大的必然选择，为此，除了坚持统一领导、稳步推进、适度分权、提高效益等原则外，还应采取必要的措施，包括落实以总会计师为首的经济责任制．加强会计队伍建设，建立健全各项财务规章制度，设置校内核算中心等。以保障“二级核算”的顺利进行．

Along with the establishment of socialist marketing economy, the relations ofmarket economy have gone down to various levels of internal management of institutions ofhigher education. and have greatly affected the financial management system of higher education, the first level accounting and the second level management. The implemention of thesecond level management and the second level accounting has become a necessary choice so asto upgrade the scale of higher education. The other needed measures should be adopted toguarantee the smooth implementing of the second level accounting.