高校总会计师制度的建立,使得校长在总会计师的协助下组织领导学校的财务工作,能够充分保证学校经济决策的正确性和科学性,同时也成为学校改革和发展坚实的经济基础。基于高等学校总会计师设置的重要性,本文认为总会计师权力的实现要以总会计师制度落实为保证,既要赋予其领导地位又要处理好其与相关单位的权责关系,基于内控制度互相制约和牵制。总会计师协助高等学校校(院)长对学校的财经工作进行组织领导,更全面、更持续、更稳定地促进高等学校的发展。 The establishment of the chief accountant system in colleges and universities enables the headmaster to organize and guide the financial affairs of the school with the help of the chief accountant, which can fully guarantee the correctness and scientificness of the school’s economic decision-making and also become a solid economic foundation for the reform and development of the school. Based on the importance of the establishment of chief accountant in colleges and universities, this paper argues that the realization of the chief accountant’s power should be guaranteed by the implementation of the chief accountant system. It is necessary to give it the leading position as well as its relation of rights and responsibilities with the relevant units. And contain. Chief accountant assists institutions of higher learning in organizing and leading financial and economic work in schools and promotes the development of institutions of higher learning in a more comprehensive, sustained and stable manner.