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会计委派制是财产所有者向其所属企事业单位统一委派会计人员,并对他们的任免、调谴、考核、奖惩、工资和福利待遇等进行统一管理的一种会计人员管理制度。目前我国委派制试点工作正在向纵深发展,试点范围不断扩大,试点人数逐步增多。但在理论认识上,理论和实务界的专家们提出了许多不同的观点及建议,现综述如下:
Accounting appointments system is an accounting staff management system in which property owners uniformly assign accountants to their affiliated enterprises and institutions and manage their appointment, dismissal, assessment, rewards and punishment, wages and benefits uniformly. At present, the pilot work of the appointed delegation in our country is going in depth and the scope of the pilot projects is constantly expanding, with the number of pilot projects gradually increasing. However, theoretically and practically experts put forward many different opinions and suggestions on theoretical understanding. The following is a summary of the above: