摘要
文章在分析高校财务风险内涵及成因的基础上,对高校总会计师角色的权责与定位进行了初步探讨。认为总会计师角色既要利用专业知识协调帮助主要领导科学、规范地管理学校的经济事务,也要进行权力制衡,以巩固治理屏障,防范权力寻租行为,实现高校资源的有效配置和保障高校职能的顺利实施。
By reviewing and combing the research results of domestic scholars on the connotations and causes of financial risk in colleges and universities,the author makes a preliminary discussion of the responsibilities and role positioning of the Accountant General based on the financial risk of colleges and universities.It is believed that the Accountant General should not only use professional knowledge to coordinate and help the main leaders to manage the economic affairs of the school in a scientific and standardized manner,but also need to carry out checks and balances of the power to consolidate the governance barriers,prevent power rent-seeking behavior,realize the effective allocation of university resources and ensure the smooth implementation of university functions.
作者
尹丽
赖洁基
YIN Li;LAI Jie-ji(Guangxi univertsity of Science and Technology,Department of Discipline Inspection,Liuzhou Guangxi 545006)
出处
《贺州学院学报》
2018年第4期135-137,共3页
Journal of Hezhou University
基金
广西教育科学"十二五"规划课题(2013B07)
关键词
高校
财务风险
总会计师
角色定位
college
financial risk
Accountant General
role positioning
