会计委派制度在西方国家公司的内部管理中应用普遍,是资本所有者保护自身利益的一种有效方式。我国的政府机关和国有企业于1998年引入这一制度。实践证明,实行会计委派制度,有利于发挥会计监督作用,促进党风廉政建设;有利于加强国有资产管理,防止国有资产 Accounting appointment system is widely used in the internal management of western countries, which is an effective way for capital owners to protect their own interests. Our government agencies and state-owned enterprises were introduced into this system in 1998. Practice has proved that the implementation of the accounting appointment system is conducive to giving full play to the role of accounting supervision and promoting the building of a clean government. It is also conducive to strengthening the management of state-owned assets and preventing the state-owned assets