随着现代高校的发展,财务管理的作用显得越来越重要,财务方面的贪污腐败便是高校要防范的问题之一。高校会计委派制是从根本上防止贪污腐败问题出现的有效方法,而且这种制度也完善了高校财务监管制度。虽然高校会计委派制有一定的优越性,但是在近几年来的实行过程中,也发现了诸如完善性不好、独立性不强、会计人员综合素质不高等问题。文章指出了高校会计委派制存在的问题,并提出几点使制度更加完善的建议。 With the development of modern colleges and universities, the role of financial management becomes more and more important. Corruption and corruption in finance is one of the problems for colleges and universities to guard against. The appropriation system of college accountants is an effective way to prevent corruption from appearing fundamentally, and this system also perfects the financial supervision system in colleges and universities. Although the accounting committee appropriation system in colleges and universities has certain superiority, in the process of implementation in recent years, problems such as poor perfection, weak independence and low overall quality of accountants have also been found out. The article points out the problems existing in the appointing system of college accountants and puts forward some suggestions to make the system more perfect.