会计委派制的实践是从1988年开始的,经历了试验、试点和试行三个阶段,逐步在全国进行推广。这是我国会计管理体制改革的一项重要举措,但是对委派制的实行,也存在着争议。在实行会计委派制的过程中,有的地区实践效果明显,有的地区却以失败而告终。 The practice of accountant appointing system started in 1988 and has undergone three stages of testing, piloting and piloting, and has been gradually promoted throughout the country. This is an important measure for the reform of accounting management system in our country, but there is also controversy over the implementation of the appointment system. In the process of implementing the accounting appointment system, some regions have obvious practical effects, while others have failed in some areas.