“会计委派制”是为了解决当前我国高校集中与分级财务管理体制下出现的“资金滥用”问题而推行、实施的;为了更好推进“会计委派制”在高校财务管理工作中的实施,本文专门探讨了“委派会计”所具有的职责、权限及如何处理好与原高校财务工作的关系问题,并探索性提出应对措施与改进建议。 The Accounting Appointment System was implemented to solve the problem of “money abuse ” under the centralized and hierarchical financial management system in our country. In order to promote the “Accounting Appointment System” better in the university financial management In this paper, we will discuss the responsibilities, authorities and how to handle the relationship with the financial affairs of the former colleges and universities, and probe into the countermeasures and suggestions for improvement.