山东省的会计委派制改革试点工作,坚持从实际出发,按照“积极稳妥、先易后难、先试点、后推开”的原则,稳步开展。到1999年底,全省已有16个市、地的48个县、市、区的行政事业单位进行了会计委派制改革试点,其中10个市地还选择所属的36个国有、国有控股、集体企业开展了试点,共委派单位2 536个,委派会计人员3 779人。有1个地级市和31个县、市、区成立了会计管理局或会计管理中心。改革试点中形成了一些较为完善的会计人员管理模式。一、基本情况山东省会计委派制改革试点工作经历了两个阶段,第一阶段是1996—1999年6月,以章丘市、济阳县等单位为先 The pilot reform of the accounting appointments system in Shandong Province insisted on proceeding from reality and steadily proceeding from the principle of “active and steady, easy and hard first, pilot first and then open”. By the end of 1999, the administrative departments and institutions in 16 counties, prefectures and districts in 48 counties, cities and districts had carried out pilot reform of appointing commissions. Among them, 10 municipalities also selected 36 state-owned and state-owned controlled entities The enterprises conducted pilot projects, totally 2,553 units were assigned and 3,779 accountants were appointed. There is a prefecture-level city and 31 counties, cities and districts set up accounting administration or accounting management center. In the pilot reform, some relatively perfect accounting staff management models have been formed. First, the basic situation Shandong Provincial Planning Commission pilot reform has gone through two stages, the first phase is from 1996 to June 1999 to Zhangqiu City, Jiyang County and other units for the first