摘要
高校总会计师制度的推行,一直是"雷声大,雨点小",多年来收效甚微.针对高校推行总会计师制度面临的没有硬性要求、副校级职数有限、专业背景定位不清、总会计师地位偏低、后备人选缺乏等主要问题,分析了这一重要制度难以得到推行和贯彻落实的深层次原因,提出了高校全面推行总会计师制度的发展对策和相应措施.
The implementation of general account system at universities in China has achieved little,in the situation of ＂big word without great deed＂.The implementation of general account system is challenged by few rigid requirements,limited positions of vice president,obscure professional background and low statue of the general account and lack of candidates and the countermeasures are put forward.
出处
《曲靖师范学院学报》
2013年第3期106-109,共4页
Journal of Qujing Normal University
关键词
高等学校
总会计师
制度推行
财务管理
能力资格
institutions of higher learning
general account
implementation of the system
financial management
qualification
