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近年来随着国家财政对高校的资金大力投入,高校财务如何管理好这些资金,是否真正利用好财政资金等问题,引起人们的广大关注。现如今高校的资金管理模式也发生了较大的变化,随着国库集中支付制度推行,新的高校财务制度出台,预算执行的绩效评价体系建立等措施,为推行高校财务会计委派制提供了可能,时机也逐步成熟,本文针对目前高校的发展形势,国家政策变化等原因对高校推行会计人员委派制的内涵、必要性、实施过程中可能出现的问题及解决途径进行研究。
In recent years, with the tremendous investment made by the state treasury in the funds of colleges and universities, how to manage the treasury funds well and how to make good use of the financial funds and so on has aroused people’s attention. Nowadays, treasury management patterns in colleges and universities have undergone great changes. With the implementation of centralized treasury payment system, the introduction of a new university financial system and the establishment of a performance appraisal system for budget execution, it is possible to implement the appointing system of financial accounting staff in colleges and universities , The timing is also gradually maturing. In this paper, in view of the current situation of the development of colleges and universities, changes in national policies and other reasons, the connotation and necessity of the implementation of accounting personnel appointment system in colleges and universities, the possible problems and solutions in the implementation process are studied.