新时期高校财会队伍建设之思考

Analysis of Construction of Financial Accounting Team from the Viewpoint of Financial Work of Colleges in the New Period

新时期以来,我国高等学校在财务工作上围绕服务经济社会发展大局和财政中心工作,进行了一系列的改革,取得了显著成绩。但值得关注的是,制度改革的落实工作并没有达到预期效果,主要原因:一是与《高等学校财务制度》《高等学校会计制度》改革相配套的规章制度出台滞后;二是高校办学隶属关系及办学层次差别导致执行困难;三是高校管理部门对财务工作重视不够;四是高校财会队伍建设落后。在某种程度上讲,高校财会队伍综合素质在我国行政事业单位具有一定的代表意义。因此,高校财务工作应该通过落实会计法、制定财会队伍建设中长期发展规划、建立健全财会队伍激励约束机制、加强财会人员职业道德体系建设等,全面提升财务工作服务我国高等教育事业持续健康发展的能力。

In the new period, focusing on the overall situation of serving economic and social development and financial-centered work, the accounting of Chinas colleges and universities has carried on a series of reforms and has achieved remarkable progress. But it is noteworthy that the implementation of the system reform has not achieved the expected results, and there are four main reasons. First, the rules and regulations related to the reform of The Finance Regulations of Colleges and The Accounting Regulations of Colleges are lagging. Second, the colleges attachment relationship and the education level differences lead to difficulties in implementation. Third, the management department does not put sufficient emphasis. Fourth, the construction of financial accounting team in colleges and uni-versities is lagging. However, to some extent, the comprehensive quality of financial accounting team in colleges and universities has a certain significance in Chinas administrative institutions. Therefore, the financial work of colleges and universities should carry out the accounting law, set the medium and long term development financial planning, establish and perfect the incentive and restraint mecha-nism, strengthen the professional ethics system construction of accountants and so on, to fully improve the ability so that the financial work could serve the sustained and healthy development of higher education in China.