会计委派制是指由上级主管部门或政府的会计主管部门统一向企业、行政事业等独立的经济核算单位派驻会计人员的制度 ,包括派驻会计机构负责人、会计主管人员。目的是全面掌握核算单位的会计工作 ,以期消除会计信息失真和“内部人控制”等问题。这是近几年来为加强财务管理 ,强 Account Appointment System refers to the higher authorities or the government department in charge of accounting unified management of enterprises, administrative departments and other independent accounting units of accounting personnel stationed in the system, including the presence of accounting department heads, accounting officers. The purpose is to fully grasp the accounting work accounting unit, with a view to eliminating accounting information distortion and “insider control” and other issues. This is in recent years to strengthen financial management, strong