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1.建立责任会计的组织体系在高校建立责任会计,必须有相应的组织体系。首先,应按照分层负责的原则,明确各层次的责任人。其二,确定责任会计核算人员。由学校财务部门明确专人负责校级责任会计核算的记帐、算帐、编制报表等工作。同时各责任单位还要明确一名兼职核算员,设置本单位的费用指标,使用明细帐。凡属本责任单位管理的“费用项目”范围内的开支,在责任人审核签字后,先到本单位核算员处记帐,并由核算员在原始凭证上签字,再到学校财务部门报销。财务部门的责任会计每月与各责任单位核算员对帐,发现同题应查清原因,予以纠正,以保证核算质量。同时,使各责任单位责任人随时掌握费用开支情况,做到心中有数,加强管理。
1. The establishment of an accountable accountability system In the establishment of accountability in higher education, there must be a corresponding organizational system. First of all, the principle of stratification should be followed to clarify the responsible persons at all levels. Second, determine the responsible accounting staff. By the school finance department is responsible for clear accountability accountant accounting, accounting, compilation of statements and so on. At the same time each responsible unit must also clear a part-time accountant, setting the unit’s cost targets, the use of detailed accounts. Expenses within the scope of “Expense Item ” managed by the responsible unit shall be debited to the accountant’s office after the responsible person verifies and signs them, and the verifier shall sign the original voucher and go to the school finance department Reimbursement. The accountant of the financial department shall reconcile with the accountant of each responsible unit on a monthly basis and find that the same reason should be found out and corrected so as to ensure the quality of the accounting. At the same time, the responsible persons of all responsible units should be kept informed of the expenses and expenditures at their fingertips so as to be aware of the matter and strengthen the management.