会计委派制度是从20世纪90年代初开始,我国一些地方针对会计监督严重弱化,会计信息失真等问题,采取的一项会计管理制度的改革措施。会计委派制是指由会计委派主体对用人单位的会计人员统一委派与管理的一种会计管理体制。但这种委派制度提出,笔者认为有其优点,也存在一些缺陷和问题。 Accounting appointment system is from the beginning of 90s of 20th century, some places in our country for a serious weakening of accounting supervision, accounting information distortion and other issues, the adoption of a reform of the accounting management system. Accounting appointments system refers to the accountants assigned to the employing unit of the accounting staff unified delegate and management of an accounting management system. However, this delegation system proposed, I believe there are advantages, there are also some shortcomings and problems.