随着市场化改革和行政单位机构改革的不断深入,行政单位财会管理工作的弊端也逐步暴露出来。对行政单位实行会计委派制,加强国家对行政单位的财务监管,减少贪污腐败现象的发生,维护良好的经济秩序。但在会计委派制度给经济带来积极作用的同时,也存在很多弊端,本文分析了会计委派制存在的弊端,并提出完善该制度的建议。 With the deepening of the market-oriented reform and the reform of the administrative units, the disadvantages of the accounting administration of the administrative units are gradually exposed. Carry out the accounting appointments system for the administrative units, strengthen the state financial supervision over the administrative units, reduce the incidence of corruption, and maintain a sound economic order. However, while the accreditation system has brought a positive effect on the economy, it also has many drawbacks. This article analyzes the shortcomings of accounting accreditation system and puts forward suggestions to improve the system.