试析高校会计委派制的现存问题与对策

Possible Ways to Solve Problems in the Practice of Accountant Appointment in Universities and Colleges

高校实行会计委派制在贯彻落实国家财经纪律、会计制度，防止会计信息失真，从源头上预防腐败等 方面起到了一定的作用。由于会计人员摆脱了与单位的依附关系，能够相对独立地工作，其效果是明显的，但一些 弊端也逐渐显现出来，本文对存在的问题进行了初步分析并提出了相应的对策。

The practice of accountant appointment in colleges and universities has played a great role in adhering to the state financial regulations and accounting system, preventing recorded financial information from distortion, and guarding against corruption at the outset. As the accountants are not members of the college or university concerned, they can work without interference from the college or university authority. However, there exist some problems in this practice. The paper makes a preliminary analysis of the problems and suggests someways to solve them.