高校总会计师的历史生成与现代大学制度构建

Historical Formation of the Chief Accountant of Universities and the Construction of Modern University System

超前设计的高校总会计师制度,经30余年的缓慢推进而在近三年实现试点成功推广。观念障碍、体制限制与内控动力影响着高校总会计师制度的建设进度。在从碎片化走向体系性的高校体制改革过程中,中国现代大学制度才是高校总会计师工作推进的有效制度平台。

After 30 years＇ slow progress, the chief accountant system of universities in the past three years achieves pilot promotion molding. The barrier of concept, institutional constraints and internal power affects the construction schedule of chief accountant system. From the fragmentation to the system reform of higher education system, The modern university system is the effective institutional platform for promoting the chief accountant work.