目前,会计委派制已逐步被推广,并成为集团公司常用的一种会计监督和管理手段。集团公司内部实行会计委派制,在提高会计信息质量、降低财务监控成本、加强企业内部经营管理等方面取得了显著成效,同时又存在思想认识不统一、不利于充分发挥会计的职能、 At present, accounting appointments have gradually been promoted, and become a group commonly used accounting supervision and management tools. The implementation of accounting appointments within the group company has achieved remarkable results in improving the quality of accounting information, reducing the cost of financial monitoring and strengthening the internal operation and management of the enterprise. At the same time, there is a lack of unity of ideology, which is not conducive to giving full play to the functions of accounting,