会计委派制是上级单位向其所属单位统一委派会计人员,并对他们的任免、调谴、考核、奖惩、工资和福利待遇等进行统一管理的一种会计人员管理制度,是治理会计信息失真问题的一项制度创新。目前,会计委派制在我国一些国有企事业单位试点工作正逐步展开。农发行作为国有政策性银行,推行会计委派制的条件已经具备。农发行实行会计委派制的重要意义,一是能够强化会计机构基础工作,进一步提高会计核算质量。在金融系统,会计人员常常出现“顶得住的站不住,站得住的顶不住”的现象。特别是在行长负责制的情况下,一些会计 Accounting appointments system is a unit of higher authorities to their units unified accounting staff, and their appointment and dismissal, condemnation, assessment, rewards and punishments, wages and benefits such as a unified management of accounting personnel management system is the management of accounting information distortion A system of innovation. At present, the accountancy appointing system is being gradually started in some pilot projects of state-owned enterprises and institutions in our country. Agricultural Development Bank as a state-owned policy bank, the conditions for the implementation of accounting appointments already have. The implementation of the Accounting Commission of Agricultural Development issued the importance of appointment system, one is to strengthen the basic work of accounting institutions to further improve the quality of accounting. In the financial system, accounting personnel often appear “can not stand strong, can not stand the top” phenomenon. Especially in the case of president responsibility system, some accounting