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会计委派制度是从20世纪90年代初开始,它是我国会计人员管理体制改革的新思路,近年来,会计委派制度已成为我国社会经济领域里经常使用的一种会计监督和管理的手段,它对强化会计监督,提高会计信息质量,加强会计人员的管理等方面起到了积极作用。落实和发挥会计委派制,对促进具有中国特色的社会主义市场建设,有着十分重大的意义。
Since the early 1990s, accounting accreditation system has been a new way of thinking for the reform of accounting personnel management system in our country. In recent years, accounting accreditation system has become a frequently used method of accounting supervision and management in our country’s social economy. It has played an active role in strengthening accounting supervision, improving the quality of accounting information and strengthening the management of accountants. To implement and give play to the accounting appointments system is of great significance to promoting the building of a socialist market with Chinese characteristics.