会计委派制是改革开放和社会主义市场经济所产生的新生事物,是对会计管理体制进行的重大改革和完善。理论上讲,会计委派制对严肃国家财经纪律,建立健全单位内部约束机制和会计监督体系,加强廉政建设等方面能够发挥积极作用。然而,会计委派制自试行以来暴露出来的缺点与不足也很明显。 Accountant appointment system is a new thing brought about by the reform and opening up and the socialist market economy and a major reform and improvement of the accounting management system. In theory, accounting appointment system can play an active role in serious national financial discipline, establish and improve the internal restraint mechanism and accounting supervision system, and strengthen the building of a clean and honest government. However, the shortcomings and deficiencies exposed by accounting commissioners since the trial were also evident.