规范高校会计工作的关键性问题——学习新《会计法》的一点体会

Some key issues on the standardization of accounting control at institutions of higher learning

新《会计法》于 2 0 0 0年 7月 1日起实施 ,其中心思想是明确单位负责人是本单位会计行为的责任主体。高校财会工作应当实行校长负责制 ,建立内部、社会、国家三位一体的会计监督制度 ,并加强对会计人员的培训 ,提高职业道德和业务素质。

The new accountancy law has been put into practice since July 1,2000.Its main idea is to regard the leader of an organization as the responsible subject of the accounting practice.Therefore,the president of a college or university should be held responsible for the finance and accounting practice of the work unit in his charge.