论高校财务会计管理体制创新的理论评析

创建高校会计核算中心是整顿高校财务会计秩序,规范会计行为的需要。事业单位会计管理体制是高校会计运行机制得以形成和存在的基础。随着高等教育体制改革的日益发展,针对高等教育的规律和特点,首先要重视高校财务会计管理体制的创新。会计核算中心体制成为“内部人控制”进行约束的有效手段,建立会计核算中心正是实行会计委派制的一种重要形式,是会计委派制的深化和发展。

The theories critique to the management system innovation of finance accounting in high school

Establish the high school check center is to arrange the order of finance accountancy in high school, to normal the behavioral demand of accountancy. The accountancy management system of business unit which is the basis to the movement mechanism of accountancy can become and existent in the high school. Along with the increasingly develop of the higher education system reform, aim at the regulation and characteristics of the higher education, innovation of the finance accountancy manages system in the high school is very important. It is an effective way to carry on control for" the internal person control". Building up the center of accountancy checks is a very important form to practice appoint of accountancy exactly, It is also accelerate appoint of accountancy turn and develop deeply.