翻开我国会计改革与发展的历史画卷,回望十年前的中国,“会计委派”无疑是不可忽视的一笔。虽然之后的发展历经波折,但作为当时会计界的关键词,“会计委派”一度引起理论界与实务界的广泛关注和深入研讨,也一度在一些地方和部门试点推行。河南省焦作市就是在1998年实行建账监管的基础上,开始研究制定并组织实施会计委派制工作的。在总结 Open up the historical picture of China’s accounting reform and development, looking back to China a decade ago, “accounting appointments ” no doubt can not be ignored. Although the subsequent development experienced many twists and turns, as the key words of the accounting profession at that time, the “accountant appointment” once aroused widespread concern and in-depth discussion of the theoretical and practical circles. It was also piloted in some places and departments once. Jiaozuo City, Henan Province, started the study and formulating and organizing the implementation of the accountant delegation system on the basis of establishing the account supervision system in 1998. In conclusion