摘要
1991年,原国家教委和财政部联合下发了《关于高等院校贯彻〈总会计师条例〉的实施意见》。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。要提高高校管理团队(高校的领导层)的决策水平,克服掣肘高校运行发展过程中的经营决策问题,就必须建立和完善高校总会计师制度。
The former National Education Commission and National Financial Department issued The Advice on Implement of Accountant General Regulation in Higher Education in 1991. While in recent 20 years, few colleges have done this. To improve the management of the higher education, offset the negative factors in dicision making, the foundation and perfect of Accountant General system will be necessary and urgent.
出处
《河南工程学院学报（社会科学版）》
2010年第3期37-38,共2页
Journal of Henan University of Engineering(Social Science Edition)
关键词
高校
经济管理
总会计师制度
higher education
marketing
accountant general system
