无论是健全市场机制,还是加强宏观调控,都离不开真实可靠的会计信息。近年来,为解决会计信息失真问题,促进社会主义市场经济的健康发展,许多地区和部门相继进行以“会计委派制”为主要形式的会计管理体制改革的尝试。笔者认为,这是我国会计管理体制改革中值得研究和探讨的一个 Whether it is perfecting the market mechanism or strengthening macroeconomic regulation and control, it is inseparable from the true and reliable accounting information. In recent years, in order to solve the problem of distortion of accounting information and promote the healthy development of the socialist market economy, many regions and departments have successively attempted to reform the accounting management system with the “accountant appointment system” as the main form. In my opinion, this is one of the most worthy of study and discussion in the reform of China’s accounting management system