高校设置总会计师的必要性与合理性探析

The study on necessity and rationality of the Chief Accountant Setting of Colleges and Universities

高校设置总会计师适应高校经费收支多元化、复杂化现实,是回应有关制度要求的实践选择.新时期,我国高校组织特性呈现出新的变化,高校领导班子能力建设尝试新的实践探索.高校设置总会计师能够呼应这些新变化的需要,从而促进财务管理工作的科学化、专业化、精细化发展走向,提高管理的质量与效率.因此,高校设置总会计师可以从总会计师的职责权限、制度建设、任免方式及监管体系等方面统筹考虑.

The chief accountants setting of colleges and universities adjust the financial diversification and complexi- ty of the school reality. It is also response to the system requirement. In the new period, with the change of the characteristics of universities in China, the ability of leading group construction tries to explore new practice. The chief accountants setting of colleges and universities should be echo these changes. It promotes the scientific, pro- fessional, intensive development of financial management and improves the quality and efficiency of the financial management. Therefore, the chief accountants setting can be considered t as a whole from the authority, responsi- bility system construction, management system and supervision system to build.