会计委派制在事业单位的实践过程中取得了很多成绩,但也存在这样那样的问题,针对事业单位委派会计的特点,为使其更好履行服务和监督职能,笔者认为对直接委派会计人员的委派理模式引入一种全新的管理模式一财会人员分层次管理模式。一、财会人员分层次管理的优越性在这种管理模式下,一方面会计管理机构可以制定统一的会计人员聘用条件、考核标准和培训机会,创造公平、公开、公正的竞争环境,同时也有利于人事统一管理和人员调动配置,有利 Accounting appointments system in the practice of the institution has made many achievements, but there are also such problems, in view of the characteristics of institutional units assigned to accounting, in order to enable it to better perform its service and oversight functions, the author believes that the direct assignment of accountants Commissioned by the rationale for the introduction of a new management model - a hierarchical management of accounting personnel. First, the superiority of the hierarchical management of accounting personnel In this management mode, on the one hand, accounting management agencies can develop a unified accounting personnel employment conditions, evaluation criteria and training opportunities, to create a fair, open and fair competition environment, but also Beneficial to the unified management of personnel and personnel allocation, favorable