会计委派制是为了维护集团公司利益,规范集团所属控股公司日常经营行为,提高财务管理水平而进行的会计管理体制的探索。会计委派制目前有多种模式,他们在操作中各有千秋,但仍处于摸索阶段,在理论和实践上都有待进一步提高。本文在实践的基础上,分析了集团公司内部会计委派制的模式、必要性和存在的问题,并就如何完善会计委派制进行了初步探讨。 Accounting appointment system is to safeguard the interests of group companies, regulate the daily operation of holding companies owned by the group, improve the level of financial management and accounting management system to explore. Accounting appointments currently have a variety of modes, they have their strengths and weaknesses in the operation, but still in the groping phase, both in theory and in practice need to be further improved. On the basis of practice, this paper analyzes the mode, necessity and existing problems of the appointing system within the group company, and makes a preliminary discussion on how to perfect the accountant appointing system.