| 高校建立总会计师制度的必要性及框架研究 |
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| 引用本文： | 韩波,张国华,张彬.高校建立总会计师制度的必要性及框架研究[J].哈尔滨商业大学学报(社会科学版),2009(4):89-93. |
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| 作者姓名： | 韩波 张国华 张彬 |
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| 作者单位： | 1. 黑龙江科技学院,哈尔滨,150028
2. 哈尔滨商业大学,哈尔滨,150028 |
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| 摘 要： | 高校体制改革的深入,为高校的财务管理和经济核算带来了新的需求,高校中设立总会计师制度成为高校教育事业发展的需要和必然。总会计师制度的设立应符合相关会计法规的要求,总会计师岗位的设置应体现出与学校高层各相关岗位以及与学校其他职能部门和教学单位经济责任的相互制约和牵制关系,并注意处理好与上级及同级岗位的权责关系,还应做好总会计师队伍及内控制度的建设工作。
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| 关 键 词： | 高校 总会计师 财务管理 |
Research on the Necessity and Framework of Establishing General Accountant System in Colleges and Universities |
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| HAN Bo,ZHANG Guo-hua,ZHANG Bin.Research on the Necessity and Framework of Establishing General Accountant System in Colleges and Universities[J].Journal of Harbin University of Commerce:Social Science Edition,2009(4):89-93. |
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| Authors: | HAN Bo ZHANG Guo-hua ZHANG Bin |
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| Institution: | 1.Heilongjiang College of Science and Technology;Harbin 150028;China;2.Harbin University of Commerce;China |
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| Abstract: | The deepening of higher education system reform has brought about new demand for financial management and accounting of colleges and universities.As a result,it has become necessary and inevitable to establish general accountant system in higher education.The setting up of general accountant system should be in accordance with the related accounting law and regulations;and the settings of general accountant post should give expression to mutual restriction and diversion relationships in economic responsibil... |
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| Keywords: | colleges and universities general accountant financial management |
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