实行会计委派制是会计管理体制的一次重大改革,有效地解决了会计领域出现的一些问题,但会计委派制在其实施过程中,也遇上了不少问题,必须要有一套科学的制度措施作保证,才能更好地发挥其积极作用。本文最后对会计委派制的改进提出了自己的看法。 The implementation of accounting appointments system is a major reform of the accounting management system, effectively solve some problems in the accounting field, but the accounting appointments system in its implementation process, also encountered many problems, we must have a set of scientific system measures As a guarantee, we can better play its positive role. At the end of this article, I put forward my own opinion on the improvement of CPA.