本文初步探讨了会计委派制制度,分析会计委派制度产生的原因,从引进竞争机制、明确委派会计职责权限、建立管理制度、处理好3个关系四个方面提出了如何更好的发挥委派会计的作用,得出现阶段推行会计委派制的必要性,但它也不是包治百病的灵丹妙药,要不断总结,不断完善,以更好的发挥委派会计的作用。 This paper discusses the system of appointing commissioners systematically, analyzes the reasons of accountant appointing system, and proposes how to give play to the appointing accountants better from the following four aspects: the introduction of competition mechanism, the clear assignment of accountant authority, establishment of management system and handling of the three relations However, it is not a panacea for the cure of all kinds of problems. It is necessary to constantly summarize and improve continuously so as to better exert the role of appointing accountants.