随着我国市场经济发展,计划经济体制下的会计管理方式已经不适应我国经济的发展,必须对现行的会计管理体制进行改革,出现了会计委派制。会计委派制对于巩固、整顿会计工作秩序取得了一定的成果,但也存在一些缺点和不足。 With the development of the market economy in our country, the accounting management under the planned economy has become unsuitable for the economic development of our country. Therefore, we must reform the current accounting management system and present the appointing system. Accounting appointments have made some achievements in consolidating and rectifying the accounting work order, but there are also some shortcomings and deficiencies.