对高校推行会计人员委派制的认识

On the Establishment of a System of Delegated Accountan in Universities

本文通过剖析现在高校财务管理存在的局限性 ,详细地论证了高校推行会计人员委派制的必要性 ,阐述了在高校推行财务人员委派制是一种必然趋势 ,这对于加强财务管理 ,集中资金使用 ,强化会计监督 ,以及预防腐败 。

Base on analysis of the limitations of the current accountant systems in universities. the necessity of establishing a system of delegated accountant in universities is discussed in detail.The establishment is important for strengthening financial and capital management,enhancing accountants' supervision,and preventing corruption.