会计改革深化到一定时期,会计人员管理体制问题势必成为焦点。实行会计人员委派制正是深化会计制度改革的一个必然措施和手段,无疑也是新形势下一种全新的会计管理模式。一、会计委派制的产生会计委派制的产生源于会计服务于实践的需要,是政府部门加强对经济工作服务与控制的产 Accounting reform deepened to a certain period, accounting management system will inevitably become the focus of attention. The implementation of accountant appointing system is an inevitable measure and means to deepen the reform of the accounting system and is undoubtedly a brand new accounting management mode in the new situation. First, the accounting appointments arising Accounting appointments arising from the accounting services in practice needs, is the government departments to strengthen the service and control of economic production