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会计委派制已不是什么新鲜事物,早在1998年1月22日闭幕的中纪委二次全会提出“改革会计人员管理体制,在国有企业、国有控企业进行会计委派制试点。”会计委派制是实行两权分离的企业由企业的所有者委任派遣主要会计人员的一种管理制度。会计委派制是和会计任命制相对的,它的特点是企业的主要会计人员由所有者委派,经营者不得干涉委派会计
Accounting appointments system is nothing new. As early as January 22, 1998, the Second Plenary Session of the Central Commission for Discipline Inspection concluded “reforming the accountant management system and piloting the accountancy system in state-owned enterprises and state-owned enterprises.” System is the implementation of the separation of ownership of the enterprise by the owner of the company to appoint key accounting personnel to send a management system. Accounting appointments system is relative to the accounting appointment system, which is characterized by the company’s principal accounting staff assigned by the owner, the operator shall not interfere in the appointment of accountants