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随着我国市场经济的不断发展,我国投入了大量的财政资金在高校建设上,如何正确合理的使用财政资金是值得我们考虑的问题,一部分高校为了提高财务管理水平,实行了会计委派制,这对高校实现长期可持续发展是有着一定的现实意义的,然而从实际情况来看高校会计委派制中还存在着一些问题,不利于高校财务管理水平的提高,本文从高校实行会计委派制的重要性出发,分析了高校会计委派制存在的问题,提出了几点完善高校会计委派制的措施,目的在于提高高校财务管理水平,保证国家财政资金得到有效的利用。
With the continuous development of China’s market economy, China has invested a large amount of financial funds in the construction of colleges and universities. How to use the financial funds correctly and reasonably is a problem that we should consider. Some colleges and universities, in order to improve the level of financial management, have implemented the accounting appointment system. However, there are still some problems in the accountancy appointing system in colleges and universities, which is unfavorable to the improvement of the financial management in colleges and universities. This article analyzes the importance of appointing accountant appointments in higher education institutions. Based on the analysis of the existing problems of accounting appointments in colleges and universities, some measures to improve the accountancy appointments in colleges and universities are put forward. The purpose is to improve the financial management of colleges and universities and ensure the effective utilization of state financial funds.