会计委派制因其特有的优势,开始逐渐应用到行政事业单位;本文分析了会计委派制的特点,从会计理论、实施目的、基本模式以及管理制度等方面详细探讨了会计委派制应用于行政事业单位的可行性;并以高校等事业单位为例,简述了会计委派制在行政事业单位应用时应该注意的一些问题。 Because of its unique advantages, the accountant appointing system began to be gradually applied to administrative institutions. This paper analyzes the characteristics of accountant appointing system, and discusses in detail the application of accountant appointing system in administration from the aspects of accounting theory, purpose of implementation, basic mode and management system The feasibility of the unit; and colleges and universities and other institutions, for example, briefly described the accounting appointment system in the administrative units should pay attention to some of the problems.