近年来，为整顿会计工作秩序，促进社会主义市场经济的健康发展，改革会计人员管理体制，在很多地方和单位进行了会计委派制试点，并在全国范围内逐步展开。 　　一、会计委派制的涵义 　　会计委派制是由各行政、企事业单位的上级主管部门或政府的会计管理部门，向各行政、企 In recent years, in order to rectify the order of accounting work, promote the healthy development of the socialist market economy, and reform the management system of accountants, pilot programs of accountancy appointment have been conducted in many places and units and have been gradually carried out across the country. First, the meaning of accounting appointments Appointment system is composed of accounting, administration, enterprises and institutions of higher authorities or the government’s accounting management department, to the administrative, enterprises