我国高校总会计师制度建设问题研究

On the Construction of General Accountant System in China's Universities

高等学校实行总会计师制度,是我国高等教育快速发展的必然要求,是现代大学制度建设的重要组成部分,是新时期大学内部治理的必不可少的手段,长期以来的探索实践为高等学校总会计师制度的全面推行奠定了良好的基础;认真细致地分析研究高等学校总会计师制度推行中的困难和问题。

General accountant system is an important ingredient of economic management system. When an economicmodel develops to a certain extent, setting proper levels of managerial positions and complementing their functionsare inevitable requirements for the healthy development of this system. The realization of general accountant systemin China＇s higher educational institutes is an important part of the construction of modern university system; it is anessential means of internal governance of universities in the new era. Long-standing practice for the full implementationof general accountant system in colleges and universities has laid a good foundation for a full-scaled application ofthis system. A careful analysis of the difficulties and problems in the implementation of accounting system in collegesand universities is of great importance for the effective implementation of the system.