对会计人员管理体制不顺导致会计监督弱化的问题,理论界对此提出了改革现行会计人员管理体制的诸多设想,其中最主要的观点和做法就是会计人员委派制。即由政府成立会计局,对企业会计人员实行统一委派、考核、调遣、奖惩,任免和管理。通过对会计人员的直接管理,可以整顿和规范会计工作秩序,加强会计监督,维护财经纪律,增强政府的宏观调控能力。 As to the problem of accounting supervision weakening caused by the improper management system of accounting personnel, theorists put forward many ideas about how to reform the current management system of accounting personnel. The most important point is how to appoint accountant. That is, the government shall set up an accountancy bureau to uniformly delegate, assess, dispatch, reward, punish, appoint and dismiss, and administer enterprise accountants. Through the direct management of accountants, we can rectify and regulate the order of accounting work, strengthen accounting supervision, maintain financial and economic discipline, and enhance the government’s ability of macro-control.