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近年来高校校办企业出现了一些严峻的问题,如贪污腐败行为严重、会计信息失真、国有资产流失严重等。推行校办企业会计委派制,可以增强委派会计人员的独立性,使其能够充分行使其会计监督职能,能够在一定程度上解决校办企业的上述问题。财政部、监察部在2000年9月要求在财政拨款的事业单位试行会计委派制,但是大部分高校只是在二级学院、研究院、附属医院、后勤部门实行了会计委派制,迟迟没有在校办企业中推行会计委派制度,其中最重要的原因是高校财务部门缺乏熟悉企业会计的人才,高校财务处的会计人员长期从事高校事业单位会计工作,不熟悉校办企业会计核算业务。针对上述问题,本人从人才储备方面提出对策,助推高校校办企业会计委派制的实行。
In recent years, colleges and universities run enterprises have some serious problems, such as serious corruption, accounting information distortion, serious loss of state-owned assets. The implementation of the school-run enterprise accounting appointments system can enhance the independence of accounting staff assigned to enable them to fully exercise their accounting oversight functions, to a certain extent, solve the above problems of school-run enterprises. In September 2000, the Ministry of Finance and the Ministry of Supervision demanded that PACS be tried out in public institutions funded by the government. However, most of the colleges and universities only implemented accounting commissions in secondary schools, research institutes, affiliated hospitals, and logistics departments, The most important reason for the implementation of the accounting accreditation system in school-run enterprises is that the financial departments in colleges lack a lot of personnel who are familiar with enterprise accounting. The accountants in the college finance department have long been engaged in the accounting work in institutions of higher learning and are not familiar with the accounting business in schools. In response to the above problems, I put forward countermeasures from the personnel reserve, to boost the implementation of the school-run enterprise accounting appointments system.