完善会计委派制度的有效途径——以教育部直属高校为例

随着中国高校办学规模不断扩大，对高校财务管理提出了新的要求。高校的会计委派制正是产生于这种新的形势下，基于不断深化高校财务管理体制改革的需要。虽然它在加强高校财务监管，堵塞财务漏洞，防范财务风险，防止国有资产流失等方面发挥了重要作用，但在现实发展中也存在一些问题。文章首先分析了高校实行会计委派制的依据和意义，指出了实行会计委派制过程中存在的问题，并以教育部直属高校为例，就相关问题提出了针对性的建议及完善途径．

The Effective Ways to Improve the Accountant System --With Universities under the Ministry of Education as Examples

With the continuous development of higher education enterprise in China, the scales of higher institutions are expanding, which has put forward higher requirements to the financial management of colleges and unive~ities. These situations generate the appointed accountant system in order to complete the deepened reform of financial management system in higher institutions. The appointed accountant system has played very important role in strengthening financial supervision, plugging financial holes, defending financial risks and preventing the loss of state assets, but there are also problems in the practical applications. In this paper, the author analyzes the basis and significance of appointed accountant system in higher institutions, presents the problems in the practice, and finally offers suggestions for the related problems in the case study of higher institutions under the Ministry of Education of the People＇ s Republic of China.