会计委派制度,是新形势下高校对其下属单位管理的新举措。本文通过苏州大学在会计委派制推行过程中对受派单位、操作模式、委派会计人员的选择以及管理制度落实等方面的实践与探索,逐步构建一个管理高效、运作有序、职责明确的高校会计委派制度实施模式体系。 Accounting appointment system is under the new situation of colleges and universities to manage their subordinate unit new measures. In this paper, through the practice and exploration of Suzhou University in the process of the appointment of accounting commission, colleges and universities gradually establish a management accounting system with high efficiency, orderly operation and clear responsibilities with clear guidance on the selection of appointment units, mode of operation, appointment of accountants and implementation of management system. Delegate system implementation model system.