笔者认为,实行会计委派制,至少具有以下几点作用: 第一,有利于保证会计信息的真实性和会计监督的有效性。实行会计委派制,可以解决会计人员处于两难境地的问题;可以使会计人员依据财务制度和会计制度,站在客观公正的立场上进行会计核算;也可以使会计人员依据财务法规,对所服务企业的经济活动进行有效的监督。 第二、有利于加强对会计队伍的统一管理,促使会计工作的职业化和社会化。实行会计委派制,会计人员不再受企业负责人的领导,与企业的关系成为一种服务关系,使会计工作成为一种具有社会化服务功能的职业,满足社会各方面对会计信息的需要。通过建立健全对会计工作和会计人员的管理制度,可促使会计人员努力钻研业务,学习和遵守有关财经法规,提高其思想道德水平和业务水平。实行会计委派制,还有利于会计人员之间公 The author believes that the implementation of accounting appointments, at least the following effects: First, help to ensure the authenticity of accounting information and the effectiveness of accounting supervision. The implementation of accounting appointments system can solve the problem of accountants in a dilemma; can make accounting personnel based on the financial system and accounting system, stand on the objective and fair standpoint of accounting; also allows accounting personnel in accordance with financial laws and regulations, the service enterprises Economic activities for effective supervision. Second, it is conducive to strengthening the unified management of accounting teams and promoting the professionalization and socialization of accounting work. The implementation of the accounting appointments system, accounting staff no longer subject to the leadership of the enterprise, the relationship with the enterprise to become a service relationship, the accounting work to become a social service function of occupation, to meet all sectors of society on the accounting information needs . By establishing and improving the management system of accounting work and accountants, accountants can be encouraged to study hard and study relevant laws and regulations, and improve their ideological and ethical standards and professional skills. The implementation of accounting appointments, but also conducive to the public accounting staff