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高校会计委派制度已成为目前高校推广的一种财务监督模式。本文旨在通过分析高校会计委派制度的由来及其实质,重点探讨高校会计委派制度的积极意义和客观弊端。
College accountant appointing system has now become a kind of financial supervision mode in colleges and universities. The purpose of this paper is to analyze the origin and essence of accounting appointing system in colleges and universities, and focus on the positive and objective disadvantages of accounting appointing system in colleges and universities.