众所周知，我国企业会计信息失真，国有资产流失等问题十分严重。究其原因，有些学者认为是会计监督不力，并提出了“会计委派制”的对策，好象二者之间存在必然的联系。其实不然，笔者就此谈几点自己的看法。首先，“会计委派制”不符合“会计监督”的涵义。“会计委派制... As we all know, the distortion of accounting information in our country’s enterprises and the loss of state-owned assets are all serious problems. The reason, some scholars believe that accounting supervision is ineffective, and put forward the “accounting appointments” strategy, as if there is a necessary relationship between the two. In actual fact, I would like to talk a few of my own views. First of all, “Accounting Appointment System” does not meet the “accounting supervision”. Accounting appointments ...