高校后勤集团实行会计委派制的思考

高校后勤社会化改革以来，后勤已逐步成为自主经营、自负盈亏的独立经济实体，但财务管理混乱、会计信息失真、国有资产流失等愈来愈成为一种普遍现象。文章结合高校后勤企业的特点就会计委派制的模式、现实意义及应注意的问题进行探讨。

Reflections on Accountant Appointment System in Logistics Group in Institutions of Higher Learning

Since the socialization reform of logistics in institutions of higher learning, logistics are becoming independent economic entities that are responsible for management, their own profits and losses. But there is a common phenomenon of chaotic finance management, inaccurate accounting information and loss of state-owned properties. The paper focuses on the exploration of the models of accountant appointment system, its practical significance and some issues for consideration in accordance with the characteristics of logistics enterprises in institutions of higher learning.