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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。会计委派制在加强财务监督、规范高校经济秋序、提高资金使用效益、制度落实、规避人情风险等方面发挥了重要作用。但是在实际的工作当中要正确处理配套形式和管理措施,解决好委派与受派、监督与服务、职位与职责、考评与管理等关系。
College accounting system and accounting system determines the implementation of accounting appointment system in universities is imperative. Accounting appointments have played an important role in strengthening financial supervision, standardizing the economic order of universities, improving the efficiency of capital utilization, implementing the system and avoiding the risk of human rights. However, in actual work, we must correctly handle the forms of supporting measures and management measures and properly handle the relationship between delegation and assignment, supervision and service, positions and responsibilities, evaluation and management.