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1993年修改《会计法》时再次明确规定:“大、中型企业、事业单位和业务主管部门可以设置总会计师”。但在近20年的实践中,设立总会计师岗位、建立总会计师制度的高校甚少,目前各大高校财务管理制度还不健全,高校普遍存在债务风险和财务风险问题,因此解决和克服这些问题就必须建立和完善高校总会计师制度。
When the “Accounting Law” was amended in 1993, it was once again clearly stipulated: “Large and medium-sized enterprises, institutions and business departments may set the chief accountant.” However, in the practice of nearly 20 years, the establishment of chief accountant positions, the establishment of the chief accountant system of colleges and universities is poor, the current financial management system in colleges and universities is not perfect, colleges and universities are widespread debt and financial risks, and therefore solve and overcome these problems We must establish and improve the chief accountant system in colleges and universities.