近年来 ,许多地方试行了“会计委派制”。它对解决会计信息失真 ,提高会计信息质量 ,确实起到了一定的作用。然而 ,在新《会计法》颁布实施后 ,再推行“会计委派制”这一理财模式就有必要进一步探讨。其一 ,新《会计法》明确规定了单位负责人的法律义务和管理自主权限。在法律 In recent years, many places have experimented with “accounting appointments.” It has indeed played a certain role in solving accounting information distortion and improving the quality of accounting information. However, after the promulgation and implementation of the new Accounting Law, it is necessary to further explore the financial management model of “accountant appointment system.” First, the new “Accounting Law” clearly stipulates the legal obligations of the person in charge and the management of autonomy. In law