会计委派制是政府的会计主管部门或企事业单位的上级主管部门以所有者身份,委派会计人员代表政府或企业产权所有者监督其所属单位资产经营和财务状况的制度。会计委派制通过对会计人员进行直接管理、统管统派,使合计人员能更好地履行会计核算和会计监督职能,会计人员的组织关系 Accounting appointments system is the accounting department of the government or the higher authorities of enterprises and institutions in the capacity of the owner, the appointment of accountants on behalf of the government or property owners to supervise the assets management and financial status of their subordinate units. Accounting appointments through the direct management of accountants, unified management of the system so that the total staff can better perform accounting and accounting oversight functions, accounting personnel of the organizational relationship