会计委派制在全国部分地方已经试行多年了，对财经工作起到了一定的积极作用，但是也遇到了很多难以解决的问题。笔者现就会计委派制的一些问题提出来探讨。 　　一、会计委派制的含义和形式 　　会计委派制是指财政部门或政府指定的其他部门 (会计管理局 )统一向企事业单位 Accounting appointments have been piloted in some parts of the country for many years and have played a positive role in financial and economic work. However, they have encountered many difficult problems to be solved. The author now on accountant appoint some of the issues put forward to discuss. First, the meaning and form of accounting appointments Accounting appointments refer to the financial sector or other departments designated by the government (Accounting Administration) unified to the enterprises and institutions