摘要
高校实行会计委派制 ,在加强会计监督和预算管理 ,防止国有资产流失 ,预防经济犯罪和反腐倡廉等方面具有重要意义。论述了高校实行会计委派制的必要性 ,并结合高校自身特点 ,如何实行会计委派制 ,提出了一些看法。
The implementation of the accredited accountant institution in universities,is of great significance on guard against the loss of state-own property,economic crime and malversation. This article not only expounds the necessity of the implementation of this institution,but also puts forward some creative approaches on the implementation of this institution.
出处
《中州大学学报》
2004年第3期19-20,共2页
Journal of Zhongzhou University
关键词
高校
会计委派制
必要性
universities
the accredited accountant institution
necessity