浅谈在高校后勤体制改革中实行会计委派制的必要性

On the Necessity of Carrying out Accounting-designated System in the Reform of the College s' Service Sector

改革开放以来，企业逐步成为自主经营、自负盈亏的独立的经营者。但财务管理混乱，会计信息失真，国有资产流失严重等问题，愈来愈成为一种普遍现象。因此，在高校后勤社会化改革过程中实行会计委派制，对提高经济效益，实现国有资产保值增值，减少和避免违纪违法事件的发生显得十分迫切。本文就高校后勤社会化改革的背景及在高校实行会计委派制的依据、必要性及设想进行探讨。

Since the opening-reform policy was carried out, enterprises have gradually become in-dependent, self-managed, and self- profit business dealers. But the problems are becoming more and more common that the management of financial affairs is in chaos, the accounting information lacks fi-delity, and the loss of state-owned assets becomes serious. Therefore, in the course of the reform of the socialization of the colleges service sector, carrying out the accounting-designated system is essential for Improving economic results, keeping the state-owned assets in value, and reducing and avoiding the violation of the law and discipline. This article makes an inquiry into the background on the reform of the socialization of the colleges' service sector, and the basis for carrying out the accounting-designated sys-tem as well as its necessity and conception.