高校会计委派制的做法及利弊

The Advantages and Disadvantages of University Accountant Appointment System

会计委派制,是改革开放和市场经济大环境下的新生事物,是对会计管理体制进行的重大改革和完善。会计委派制是政府部门和产权管理部门凭借所有权,委派会计人员代表所有者监督下属部门或受资单位的一种会计管理活动。会计委派制最早出现在国有企业、国有控股企业,所以也称为政府会计委派制。政府会计委派制自从1998年实行以来,表现出较为理论的效果。实行委派制,对事业单位的会计负责人实行集中统一管理和委派,对于完善法人治理机制,建立健全监督约束机制,净化会计工作秩序,保证会计资料的真实性和完整性等方面具有重要意义。在此基础之上,出现了与之相对应的内部会计委派制。本文针对高校的内部会计委派制进行研究,通过对吉林师范大学的会计委派制进行整体分析,探讨高校实行会计委派制的优势及弊端。

Accountant appointment system is the new thing under the environment of opening reform and market economy. It is a kind of activity of accountant management. It first appeared in state-owmed enterprises and state-holding enterpnises, and it is also called the govenmental accountant appointmert system. It is signifi- cant to consolidate management,perfect artificial person governing mechanisms,establish supenvising and resticting mechaisms,purify accountant wonking order and guarantee the facticity and intergrality of the accountant infomation. The article analyzes the accountant appointment system of Jilin Normal Vniversity generally through the study of the inner accountant appointment system and explores the adventrges and disadvantages of carrying out the accountant appointment system in univesities.