会计主管委派制是我国有关会计规范在治理会计信息失真问题时的一项制度创新,它对加强银行内部控制、完善会计监督机制、治理会计信息失真问题具有重大意义。目前,我国商业银行已普遍实行了会计委派制度,在一定程度上对于预防各类会计风险起到积极的作用。本文主要分析目前基层央行会计主管制度建设现状,并借鉴商业银行实施会计主管制度的成功经验,探索基层央行实行会计委派制的可行性。一、现行基层央行会计主管制度存在的主要问题 Accounting appointment system is a system innovation of accounting norms in our country when dealing with the distortion of accounting information, which is of great significance to strengthening the bank internal control, perfecting the accounting supervision mechanism and managing the accounting information distortion. At present, commercial banks in our country have practiced the system of accountant appropriation, which to a certain extent plays an active role in preventing all kinds of accounting risks. This article mainly analyzes the present situation of the accounting supervisor system in the grassroots central bank, draws on the successful experience of the commercial bank in implementing the accounting supervisor system, and explores the feasibility of implementing the accounting appointing system at the grass-roots level. First, the current primary accounting for the grassroots central bank system the main problems