高校会计人员法律责任意识问题与对策

摘要

高校会计人员的法律责任意识存在着诸多问题；对自身的法律责任认识不足；自我保护意识不强；法律责任意识缺失；履行法律责任能力不强。解决这些问题，需强化高校会计人员法律责任意识，提高承担和履行责任的自觉意识，培养承担和履行责任的精神品格，增强承担和履行责任的综合能力，培养良好的沟通协调能力。%There exist many problems as regard to the consciousness of legal responsibility of accountants in universities. They do not have enough knowledge about their legal responsibility and strong consciousness of self-protection. They lack consciousness of legal responsibility and weak in carrying out legal responsibility. Though analyzing the causes of these problems, the author puts forward the countermeasures for strengthening the consciousness of legal responsibility of accountants in universities, raising their self-consciousness of carrying out responsibility, cultivating the nature of bearing responsibility, promoting the ability of fulfilling responsibility, and fostering good communicative competence.