摘要
随着高等教育事业的规模性增长，财务管理的独立性和专业性逐渐显现，本文分析了实施总会计师专业人才负责制度对高等教育事业可持续稳定发展的宏微观积极影响，并进一步探讨了如何保证该制度的有效实施，从组织结构的设计、专门人才的素质和能力要求、相关制度的保障及权力的平衡等几方面提出相关措施，以对实践活动提供理论支持。
With the growth of the scale of higher education, the independent and professional feather of the financial management appears gradually. This paper analyzes the positive influence in implementation of chief accountant in higher colleges for sustainable and stable development and further discusses how to ensure the effective implementation of the system. It puts forward corresponding measures to provide theoretical support for practice activities, from the following aspects - the organizational structure design, the requirements of quality and capability of specialized personnel, the security of related system and the balance of power.
出处
《陕西工业职业技术学院学报》
2011年第3期23-27,31,共6页
Journal of Shaanxi Polytechnic Institute
关键词
总会计师
高校财务
可持续发展
有效性
chief accountant
college finance
sustainable development
effectiveness
