高校财会制度和会计核算体系决定了高校实行会计委派制势在必行,高校实行会计委派制可以采取财务主管委派制、会计人员委派制、财务集中等形式,要正确处理配套形式和管理措施,解决好委派与受派、考评与管理、职位与职责、监督与服务等关系。 Colleges and universities accounting system and accounting system determines the implementation of accounting appointment system imperative colleges and universities, the implementation of accounting appointments in colleges and universities can take the system of appointment, financial appointment system, financial focus and other forms, to correctly handle the forms and management measures, Solve the delegation and assignment, evaluation and management, job and responsibilities, supervision and service relations.