Abstract: The main responsibility of the Party committee， the regulatory responsibility of functional departments， and the supervisory responsibility of the discipline inspection commission together constitute the responsibility implementation system in colleges and universities. Financial and accounting supervision is a professional execution tool for the “three responsibilities” of colleges and universities in the field of fund supervision， while the “three responsibilities” serve as a power and responsibility guarantee system to support the effective implementation of financial and accounting supervision. Establishing a linkage mechanism between “three responsibilities coordination” and financial and accounting supervision can not only improve the efficiency of resource allocation and prevent financial risks， but also enhance the governance level and management effectiveness. At this stage， there exist such problems in the “three responsibilities coordination” and financial and accounting supervision in universities as the lack of a collaborative mechanism， ambiguous responsibility boundaries， prominent information barriers， broken rectification closed-loop， and insufficient capacity matching. To solve these problems， it is necessary to build a coordination mechanism， clarify responsibility boundaries， strengthen inter-departmental linkage， construct a digital platform， deepen closed-loop management， and strengthen the training of digital talents to improve professional capabilities.