近年来，会计信息失真问题已经受到各方面的关注，并对此展开了较广泛的探讨，还提出了不少对策。其中，加强行政管理、设置会计局、采用会计委派制的呼声，较为强烈。有些地方已开始实施会计委派制。笔者认为，会计委派制无论从理论上，还是在实践操作上，都面临一些无法... In recent years, the problem of distortion of accounting information has been concerned by all parties concerned, and has been widely discussed, and many countermeasures have also been put forward. Among them, strengthening the administration, setting up the Bureau of Accounting, the use of accounting appointments calls for more strongly. Some places have begun to implement the accounting appointment system. I believe that accounting appointments in theory, or in practice, are facing some can not ...