沈阳市总工会在2005年度全市工会财务工作会议上作出了一项决定,即从今年起,对市总直属事业单位试行会计负责人委派制。笔者认为,这是我市工会财务管理制度改革逐步深化、更好地贯彻落实工会财务归口管理的一项新的措施,会计委派制,即是由会计委派主体对用人单位所需用的会计人 Shenyang City Federation of Trade Unions in 2005 the city’s trade union financial work conference made a decision that from this year onwards, the municipal public utilities unit trial pilot accountants appointment system. The author believes that this is the reform of our city’s union financial management system is gradually deepening, and better implement the centralized management of trade union financial a new measure, accountant appointment system, that is, the accountants assigned to the employer required accounting people