一、前言国家相关部门,针对目前一些单位出现的国有资产流失、财务收支混乱以及会计信息失真等问题,实行了一种新的财务监督制度——“会计委派制度”。该制度从改善会计人员相关管理体制入手,健全会计人员进行监督与核算工作的外部环境,使有关会计人员可不再依附于本单位,而独立行使政策所赋予的职责和权利,从而对会计行为进行了规范,加大了会计信息的真实性,强化了监督工作。高校针对自身的特点,结合借鉴企业中“会计委派制度”实行的成功经验, I. Preface The relevant state departments have introduced a new system of financial supervision - “Accounting Appointment System ” in light of the current loss of state assets, the disorganization of financial revenues and expenditures, and the distortion of accounting information in some units. The system starts with improving the management system of accounting personnel and improves the external environment of accounting personnel in supervision and accounting so that the accounting personnel can no longer rely on their own units and independently exercise their duties and rights conferred by the policies to conduct accounting activities The norms, increase the authenticity of accounting information, strengthen the supervision. In view of its own characteristics, colleges and universities combined with reference to the successful experience of “Accounting Appointment System” implemented in the enterprise,