随着我国市场经济的不断深化,经济体制的改革也在不断的迅速发展中,在会计核算的方法上国家颁布一系列的法律和法规来规范会计工作程序,来适应由于经济的发展而带来的财务核算上的变化。但是,我们不难看出,当前有很多企业的会计制度不是特别完善,虚假报账、假报表、监督机制不健全等问题也很突出,为了尽量避免这些问题,国有企业需要用一套比较完善的会计核算体系来进行对财务的计量,笔者将从国有企业会计委派制的含义及实质、推行国有企业会计委派制的重大意义及国 With the continuous deepening of China’s market economy, the reform of the economic system is also constantly developing rapidly. In the accounting method, the state promulgated a series of laws and regulations to standardize the accounting procedures to bring about economic development Financial accounting changes. However, it is not hard to see that many current accounting systems of enterprises are not particularly perfect. False reimbursements, false statements and inadequate monitoring mechanisms are also outstanding issues. In order to avoid these problems as far as possible, state-owned enterprises need to use a relatively complete set of accounting Accounting system to carry out financial measurement, the author will be from the meaning and essence of the accounting system of state-owned enterprises, the implementation of the accounting system of state-owned enterprises of great significance and the country