随着我国教育体制改革的不断深入,高校通过合并、合作、扩建等方式来实现优势互补及资源共享。高校规模上的扩大,不仅使其经济实力加强,同时也改变了高校原来的财务格局,给高校财务工作提出了更大的挑战,如何实现高校会计机构和会计人员的合理配置成为了高校财务工作成败的关键。本文首先对国外高校会计机构和人员的配置情况进行解读,进而发现目前我国高校会计机构和人员配置方面存在的问题,最后为改进高校会计机构和人员配置提出一些建议。 With the continuous deepening of the education system reform in our country, colleges and universities have taken advantage of their advantages and shared resources through such means as mergers, cooperation and expansion. The expansion of the scale of colleges and universities not only strengthens its economic strength but also changes the original financial structure of colleges and universities, posing a greater challenge to the financial affairs of colleges and universities. How to realize the rational allocation of accounting institutions and accountants in colleges and universities has become a challenge to the financial affairs of colleges and universities The key to success or failure. This article first interprets the allocation of accounting institutions and personnel in foreign universities, and then discovers the existing problems in the allocation of accounting institutions and personnel in colleges and universities in our country. Finally, it puts forward some suggestions to improve the allocation of accounting institutions and personnel in colleges and universities.