高校会计机构可由会计核算室和财务管理科两个部分组成。会计核算室由主任负责,设出纳员、稽核员、记帐员主要从事会计核算和会计监督,执行财经制度,处理学校日常经济业务,为财务科长、校领导者、政府部门提供有关的会计信息资料。财务管理科设财务科长、会计研究员、审计员。主要从事财务管理,开源节流,合理使用人力,物力和财力。会计研究员根据会计核算室提供的会计信息进行整理、加工、处理,再结合教学、科研、后勤的实际情况,作经济活动情况分析,提出建议,供财务科长参考,参与财务决策。对费用超支 Accounting institutions of higher learning by the accounting office and financial management division of two parts. The accounting office is in charge of the chief accountant. The accountant, auditor and accountant are mainly engaged in accounting and accounting supervision. They implement the financial and economic system, handle the daily economic affairs of the school, and provide the relevant chief accountant, school leader and government department with relevant accounting Information. Financial Management Section Chief of Finance, Accounting Fellow, Auditor. Mainly engaged in financial management, increase income and reduce expenditure, rational use of manpower, material and financial resources. Accounting researchers based on the accounting information provided by the accounting office to organize, processing, processing, combined with the actual teaching, scientific research, logistics, economic analysis for the situation, make recommendations for the Chief Financial Controller for reference, participate in financial decision-making. Excess of expenses