高校内部推行会计委派制度的探讨

Analysis of Implementing the System of Appointed Accountant inside Universities

在高校现行会计领导体制下,会计人员依附于单位,不能独立的发挥监督职能。因此有必要在高校内部推行会计委派制度,以加强财务监督和财务管理。

As the leadership system of current accountant exists inside universities, the accountants attach to their unit and can＇t play the supervising roles. Thus, it is necessary to implement the system of appointed accountant inside universities in order to strengthen its financial supervision and management.