摘要
地方院校财务合并工作的环节一般包括成立财务合并机构，冻结和清查资产，合并帐务，划分业务范围，确定审批权限以及规定财务办事和业务处理程序等。机构的设置应本着统一领导、精简高效和方便工作的原则，各校区设立办事处，属财务处的分设机构。会计人员的配备应深度融合。合并后实行“统一领导，集中管理”的财务管理体制。
The link of combination of finaancial affairs in college generally includes:setting up combining organixation, freexing and checking assets,combining accounts,dividing the range of financial business,fixing the limits of the power of examination and aporoval and providing the order of managing finance.the setup of organixation should follow the principle of unified leadership,high dfficiency and convenience.Agencies should set up in each part as a branch of financial section of the college After combination,the financial managing system of unified leadership,collective management will be put into practice.
出处
《承德民族师专学报》
2000年第3期13-15,共3页
Journal of Chengde Teachers College for Nationalities
