会计委派制是当前会计理论和实务界讨论的一个热点问题。很多文章对会计委派制试点的背景、管理体制、委派对象及其发展前景等问题进行了探讨。笔者在研读这些文章后,受益良多,也对一些问题进行了思考。本文将从企业层面并结合国有经济的战略性调整,来对这些问题作些探讨。一、会计委派制绝非权宜之计有人认为,会计委派制是在产权制度存在缺损,公司治理结构不规范和外部经济监督不力情况下的一种权宜之计。我们认为这一观点不全面。会计委派制的前景如何,要由其存在的依据 Accounting appointment system is the current accounting theory and practice of the discussion of a hot issue. Many articles discuss the background, management system, object of appointment and development prospects of CPA-appointed pilot projects. After studying these articles, the author has benefited greatly and has also made some reflections on some issues. This article will discuss these issues from the corporate level and in conjunction with the strategic readjustment of the state-owned economy. First, accounting appointments are by no means an excuse Some people think that accounting appointments is a stopgap measure in the absence of property rights system, corporate governance structure is not standardized and external economic oversight ineffective circumstances. We think this view is not comprehensive. The outlook for accounting appointments is based on their existence