实行会计人员委派制 ,对于认真执行会计法规 ,保证会计信息质量 ,防止公有财产流失 ,减少腐败现象 ,具有积极意义 ,但其弊端也是十分明显的 :一、违背经济体制改革的基本原则我国的经济体制改革已进行了 2 0多年 ,改革的方向是建立现代企业制度。就公有制企业而言 ,就是要通过 The implementation of accountant appointing system has the positive meaning of conscientiously implementing the accounting rules and regulations, ensuring the quality of accounting information, preventing the loss of public property and reducing the corruption. However, its drawbacks are also obvious: First, violating the basic principles of economic system reform Our economy The system reform has been carried out for more than 20 years. The direction of the reform is to establish a modern enterprise system. For public-owned enterprises, it is to pass