委派会计就是政府或由其委托会计工作的主管部门直接向会计核算单位派驻会计人员,监督该单位财务运行情况。会计委派工作对于健全市场经济体制、规范市场经济秩序、强化政府职能、加强国有资产管理、堵塞会计工作漏洞、保证会计信息质量等方面具有重要的作用。一段时期的试点工作证明,企业在经营机制、领导人素质、财务监管以及经济 Appointment of accounting is the government or the accounting department entrusted by the accounting department directly assigned to the accounting unit accounting staff to monitor the financial operation of the unit. Appointment of accountants plays an important role in improving the market economic system, standardizing the order of the market economy, strengthening the government functions, strengthening the management of state assets, plugging the loopholes in accounting work and ensuring the quality of accounting information. A period of pilot work proves that enterprises in the operating mechanism, the quality of leaders, financial regulation and economy