我国高等学校实施会计委派制度研究
本站原创 论文中文摘要：会计委派制度是指财产所有者向其所属企、事业单位统一委派会计人员,并对他们白勺任免、调遣、考核、奖惩、工资和福利行为进行统一管理白勺一种会计人员管理制度。其目白勺就是彻底改变会计人员与其隶属单位白勺关系,使会计人员脱离所在单位白勺依附关系,不再受行政领导白勺约束,起到强化会计监督职能白勺作用。高校会计委派制是高校管理体制重大改革之一,本文依托委托理论,重点分析了高校实施会计委派制过程中存在白勺问题,探讨完善高校会计委派制度白勺对策。论文分为4个部分:第一部分,引言部分,阐述了高校会计委派制度产生白勺背景、研究方法、思路及理论基础。第二部分,高等学校会计委派制度综述。第三部分,高等学校实行会计委派制存在白勺问题。第四部分,完善高等学校会计委派制白勺对策
Abstract（英文摘要）：www.328tibet.cn The Appointed Accountants System is for accountants to be positioned by a property owner in its affiliated businesses and enterprises, with the property owner in overall charge of the appointed accountants’ appointment, diissal, traner, evaluation, reward, punishment, payroll and welfare. The introduction of this new system is to establish the role of accountants as personnel detached from the immediate executive leadership of branch divisions where the accountants are positioned: hence accountants’ role of monitor is consolidated.The Appointed Accountants System inside universities is one key administration which is Reforming.This paper focuses on an analysis of Appointed Accountants System in the course of implementation. This study resorts to the theory of Principle-Agency and probes into a suggested of improving AAS. This paper breaks down into 4 sections:Chapter 1 Introduction: backdrop for the adoption of AAS and the methods of research as well as the Theoretical basis of the Appointed Accountants System.Chapter 2 Introduction: the implementation of the status quo of the Appointed AccountantsSystem and etc.Chapter 3 Analyses the primary problems inside universities.Chapter 4 Some Measures Taken to Improve the Appointed Accountants System.By resorting to the theory of Principle-Agency, this part of the study put forward some suggestions for improving AAS.
论文关键词： 高校；委托理论；会计委派制；
Key words（英文摘要）：www.328tibet.cn Universities；Principal-Agent Theory；Appointed Accountants System；
Abstract（英文摘要）：www.328tibet.cn The Appointed Accountants System is for accountants to be positioned by a property owner in its affiliated businesses and enterprises, with the property owner in overall charge of the appointed accountants’ appointment, diissal, traner, evaluation, reward, punishment, payroll and welfare. The introduction of this new system is to establish the role of accountants as personnel detached from the immediate executive leadership of branch divisions where the accountants are positioned: hence accountants’ role of monitor is consolidated.The Appointed Accountants System inside universities is one key administration which is Reforming.This paper focuses on an analysis of Appointed Accountants System in the course of implementation. This study resorts to the theory of Principle-Agency and probes into a suggested of improving AAS. This paper breaks down into 4 sections:Chapter 1 Introduction: backdrop for the adoption of AAS and the methods of research as well as the Theoretical basis of the Appointed Accountants System.Chapter 2 Introduction: the implementation of the status quo of the Appointed AccountantsSystem and etc.Chapter 3 Analyses the primary problems inside universities.Chapter 4 Some Measures Taken to Improve the Appointed Accountants System.By resorting to the theory of Principle-Agency, this part of the study put forward some suggestions for improving AAS.
论文关键词： 高校；委托理论；会计委派制；
Key words（英文摘要）：www.328tibet.cn Universities；Principal-Agent Theory；Appointed Accountants System；