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本文分析了当前高校校办企业实行会计委派制的现状、意义及不足,并提出和探讨了如何完善高校校办企业会计委派制,要建立健全与会计委派制相适应的财务管理制度和人事制度,加强会计职业道德建设。这样才能真正发挥委派会计对校办企业经济的宏观管理职能,从而保证国有经济的保值增值,促进校办企业的健康发展。
This article analyzes the status quo, the significance and the shortcomings of the accounting appointing system in the current college-run enterprises, and puts forward and explores how to perfect the accounting appointing system of the school-run enterprises in colleges and universities, and to establish and improve the financial management system and personnel system that fit with the appointing system , Strengthen the construction of accounting professional ethics. In this way, we can truly give play to the role of the appointing accountants in the macroeconomic management of the school-run enterprises so as to ensure the value of the state-owned economy and promote the healthy development of the school-run enterprises.