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会计委派制是政府部门和产权管理部门以所有者身份凭借管理职能,委派会计人员代表政府和产权管理部门监督国有单位或集体企业资产经营和财务会计情况的制度。实行会计委派制,使会计岗位进一步专业化,把会计人员的切身利益与单位脱钩,既能使委派会计更好地履行服务和监督职能,也能更有效地规范财经秩序,维护财经纪律的严肃性,保证公有资产的完整性。
Accounting appointments system is the government departments and property management departments as owners, by virtue of management functions, the appointment of accountants on behalf of the government and property management departments to supervise the state-owned units or collective enterprise asset management and financial accounting system. The implementation of accounting appointments system to further professionalize accounting positions and to decouple the vital interests of accountants from the units will not only enable delegated accountants to better perform their service and supervision functions but also regulate the financial and economic order more effectively and safeguard the seriousness of financial and economic discipline To ensure the integrity of public assets.