摘要
高校实行会计委派制度的目的就是通过改革传统的会计人员管理体制,把会计人员的各种经济利益关系从所在单位中彻底分离出来,使会计人员地位相对独立,以解决高校在改革过程中,出现的会计信息失真、财力分散、财经纪律松弛、资产管理混乱等问题,从而达到强化会计监督的目的。然而在实施的过程中,高校与内部二级单位之间随之引发了一些利益上的矛盾。文章试图通过分析实施会计委派制度的高校与内部二级单位的利益关系及产生利益矛盾的原因,为今后会计委派制度在高校的顺利实施提供借鉴。
The reason to implement accountant appointment system in colleges is to disconnect the vested interests of accountants from their entities where they belong to by reforming the traditional accountant management system. By making accountants relatively independent, it will resolve issues like accounting information distortion, distraction of financial strength, lack of discipline, chaotic assets management, etc. However, in the process of implementation, interest confliction between the college and its secondary units has been arising. In this paper, causes of the conflictions are analyzed, with an aim of providing reference for the smooth implementation of accountant appointment system in colleges.
出处
《中国农业大学学报（社会科学版）》
2005年第4期66-69,共4页
Journal of China Agricultural University;Social Sciences
关键词
高等学校
财务管理
二级单位
利益关系
Higher learning institutions
Financial management
Secondary entities
Vested interests
