目前，学术界对于会计委派制并没有进行严格的定义，一般是指由政府有关部门，包括财政部门、国有资产管理部门和经贸委等部门，向社会公开招聘会计主管、财会机构负责人和一般会计人员，经考核录用后，派到需要进行监控的单位从事财务会计工作。这一制度时下正在不少地区积极 At present, academics do not have a strict definition of accounting appointments. Generally speaking, government departments, including financial departments, state-owned assets management departments, and economic and trade commissions, openly recruit public accounting chiefs, heads of accounting institutions and general public Accounting staff, appraisal after hiring, sent to the need to monitor the units engaged in financial and accounting work. This system is now very active in many areas