试论校长如何履行会计责任

On How Schoolmasters and Presidents Perform Their Accountability

《会计法》实施后，校长必须对本校的会计工作和会计资料的真实性。完整性负责。为切实厦行其责任，校长首先必须在思想上重视会计工作；其次要聘用德才兼备的会计人员；再次应实行有效的内部控制制度，积极接受外部监督。这样才能确保本校会计工作的合法、高效及会计信息的真实、完整。

Since the implementation of the Accounting Act, schoolmasters and presidents are obliged to be responsible for the authenticity and integrity of accounting work and data. In order to perform their responsibilities competently, schoolmasters and presidents must, in the first place, conscientiously attach great importance to accounting work and then appoint those accountants who have both ability and and integrity. An finally they should adopt an effective system of internal control and external supervision in an earnest way so as to guarantee legitimacy and high efficiency of accounting work and authenticity and integrity of accounting information in their own schools and universities.