【摘要】 社会的不断发展促进着会计工作的发展,作为适应社会发展需要的会计委派制也将得到更广泛的运用。高等学校由于其自身的条件和适应市场经济的要求,通过校办企业进行经营活动,提高产学研的效率和效益。为了更好地保证高等学校国有资产的保值增值,健全校办企业会计监督,规范校办企业经济行为,需要在高等学校实行会计委派制。更多还原

【Abstract】 As the development of society inevitably accelerates accounting work, appointing system in accounting which serves as living up to the social development is bound to be put into wide use. Through running university-owned enterprises, colleges and universities, due to their own conditions and the needs of meeting the requirements set for the market-oriented economy, can maximize efficiency in every endeavor such as production, teaching and scientific research. In order to better ensure and increase the value of university’s national property, to perfect the supervision of accounting and to regulate the economic behavior of university-owned enterprises, it becomes necessary to implement the appointing system of accounting in universities.更多还原