目前人们普遍认为会计信息失真、报表数据不实、经济效益低下、国有资产流失以及经济上的各种违法乱纪、贪污腐败、损失浪费等问题与会计人员的监督不力有关 ,而单位领导人无疑是上述问题的主要责任者。会计委派制这一新生事物就是针对上述存在的问题在全国部分地区应运而生。 At present, people generally believe that accounting information is distorted, the report data is not accurate, the economic benefit is low, the loss of state-owned assets and various economic irregularities, corruption, loss of waste and other issues with the poor supervision of accounting personnel, and unit leaders no doubt Is the main responsibility of the above problems. Accounting appointments this new thing is to address the above problems in some parts of the country came into being.