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| 《会计人员职业道德规范》对优化高校国有资产管理队伍建设机制的思考 |
| Enlightenments from the Accounting Personnel Professional Ethics Code for Optimizing the Construction of University State-Owned Assets Management Teams |
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| DOI：10.16018/j.cnki.cn32-1499/c.202601021 |
| 中文关键词: 会计人员职业道德规范 高校国有资产管理 队伍建设 |
| 英文关键词: the Accounting Personnel Professional Ethics Code university state-owned assets management team building |
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| 中文摘要: |
| 2023年财政部发布的《会计人员职业道德规范》提出了行之有效的会计人员职业道德建设要求。以其蕴含的职业精神、价值导向和行为准则为理论指引，系统解析其与资产管理队伍建设的内在契合性，并结合高校资产管理队伍建设现状，从思想建设、制度保障、能力提升、机制驱动及服务优化五个方面提出队伍建设的优化路径，旨在全面提升国有资产管理队伍整体水平，为高校高质量发展提供坚实保障。 |
| 英文摘要: |
| The Accounting Personnel Professional Ethics Code issued by the Ministry of Finance in 2023 establishes effective requirements for the professional ethics construction of accounting personnel. Guided by the professional spirit, value orientation, and behavioral norms embedded in the Code, this paper systematically analyzes its inherent compatibility with the construction of asset management teams. By examining the current situation of university asset management team development, it proposes optimization pathways from five aspects: ideological construction, institutional guarantee, capacity enhancement, mechanism drive, and service optimization. The aim is to comprehensively improve the overall level of state-owned asset management teams and provide a solid foundation for the high-quality development of universities. |
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