会计委派制是政府部门或产权管理部门以所有者身份,委派会计人员代表其监督国有单位或企业资产经营和财务会计情况的一种会计人员管理制度,是我国会计改革中出现的新生事物。目前,会计委派制已在全国51个省、自治区、直辖市和5个计划单列市试行,并取得了明显成效,加强了单位的会计管理工作,逐步实现会计工作规范化;较好地解决了会计信息失真的问题,提高政府宏观调控能力,确保了国有资产的保值增值;促进了单位的廉政建设,防止了违法乱纪行为的发生。同时,由于它还处在探索和试行阶段,也暴露了许多存在的问题,亟待加以解决,以便保障会计委派制健康有序地向前发展。 Accountant appointing system is the government department or property management department as the owner, the appointment of accountants on behalf of their supervision of state-owned assets or business operations and financial accounting of a management system of accounting personnel, accounting reform in our country emerging things. At present, the accounting appointing system has been piloted in 51 provinces, autonomous regions, municipalities directly under the Central Government and five cities specifically designated in the plan, and has achieved remarkable results. The accounting administration of the unit has been strengthened and the accounting work has been gradually standardized. The accounting information has been well resolved Distortion, improve the government’s ability to macroeconomic regulation and control, to ensure the preservation and appreciation of state-owned assets; to promote the building of a clean government, to prevent the occurrence of violations of law and discipline. At the same time, because it is still in the exploration and pilot stage, it also exposed many existing problems that need to be resolved urgently so as to ensure that the accounting appointments system is going forward in a healthy and orderly manner.