论高等学校经济责任制

A Theory of Economic Responsibility System of Higher Education

高等学校的经济责任制从本质上讲是高等学校的内部会计控制问题。高等学校的经济责任制就是实现高等学校的内部控制方式,通过会计控制和管理控制,达到学校发展,提高学校的社会经济竞争力,是建立高等学校经济责任制的目的。

The economic responsibility system of higher education is the problem of accounting control of higher education in nature. It is, namely, the way of realizing the inner control of higher education and achieving the development of universities through accounting and managing control. And that is the purpose of establishment of the economic responsibility system.