一、明确委派主体的原则。会计委派以所有权为依据，对不同的单位应分清不同的委派主体。国家是国有企业事业单位的所有者，必须将其所有权委托给代表机构，这些机构代表国家所有者来委派会计人员。具体地说，行政部门、事业单位等预算单位的预算资金一般由财政部门来控制，从 First, the principle of clear assignment of the main body. Accounting appointments based on ownership, different units should be divided between different delegates. The state is the owner of a state-owned enterprise and public institution and must delegate its ownership to representative offices, which appoint accountants on behalf of national owners. Specifically, the budgets of the budgetary units of the administrative departments and public institutions are generally controlled by the financial department. From