所谓会计人员委派制,就是将会计人员组织关系、人事关系、职务任免、福利待遇等,统由派出部门管理。从而保证会计人员与受派单位保持相对独立性,保证派出单位的集中领导,统一管理。实行会计人员委派制,降低了受派单位负责人对会计人员的约束控制,甚至打击报复的可能性,消除了会 The so-called accountant appointing system, that is, the accountant’s organizational relationship, personnel relations, job appointment and dismissal, welfare benefits, etc., by the dispatch department management. This will ensure that accounting personnel and the dispatched units maintain their relative independence and ensure the centralized leadership and unified management of dispatched units. The implementation of accounting appointments reduced the control of accounting personnel by the person in charge of the unit under investigation and even reduced the possibility of retaliation,