摘要
高校由于存在着多种行业财会制度和会计核算体系,说明了在高校实行会计委 派制的必要性和可行性;同时也必须解决在高校实行会计委派制的形式和管理问题。
Since diversified accounting systems are implemented in institutions of higher learning. It is necessary and feasible to carry out the accountant appointment system in colleges. Yet, it is imperative to select the suitable model and strengthen accounting management.
出处
《广东经济管理学院学报》
2005年第5期56-58,共3页
Journal of Guangdong Institute of Business Administration
关键词
高校
会计
委派制
institutions of higher learning, accountant, appointment system