近年来 ,一些地方和企业实施了“会计委派制” ,新闻媒介对“会计委派制”实行的良好效果进行了正面报道 ,财会理论界也为之进行专题讨论 ,财政部的权威刊物《财务与会计》和报纸《中国财经报》都开辟专栏进行讨论争鸣 ,赞成者有之 ,反对者不少 ,可谓沸沸扬扬。理论界的讨论争 In recent years, some localities and enterprises have implemented “accountant appointing system.” The news media have made a positive report on the good effect that the “Accountant Appointment System” has put into practice. There has also been a topic discussion among the finance and accounting theory circles. The authoritative publication of the Ministry of Finance, “Finance and Accounting ”and the newspaper“ China’s Financial and Economic News ”have opened up columns to discuss the debate, there are those in favor, many opponents, uproar. Debate in the theory circle