中纪委提出进行会计委派制试点工作已三年多。虽然一些仁人志士对会计委派制各有各的看法，褒贬不一，但笔者认为从众多试行会计委派制的单位来看，还是利大于弊，推行会计委派制势在必行。从实行会计委派制单位的情况来看，会计委派制这个新生事物具有强大的生命力。具体表现 The Central Commission for Discipline Inspection has proposed that more than three years of pilot accreditation of accounting appointments be conducted. Although some kindhearted viewpoints on accounting appointing systems have different opinions, the author believes that judging from the large number of units accredited by the accountancy appraisal commission, it still outweighs the disadvantages and it is imperative to implement the accountant appointing system. From the point of view of the appointment of accredited accounting commissioners, the new appointment system of accounting commission has great vitality. Specific performance