会计委派制对于遏制会计信息失真,根治腐败,阻止国有资产流失,是一种见效快的办法,但由于其自身固有的缺陷,它注定只是一种治标的方法。要从根本上解决问题,必须建立健全企业内部控制制度体系,同时必须加强会计职业道德建设,才能规范被委派单位和委派人员的行为,使经济和谐、健康、有序发展。 Accountant appointing system is an effective way to curb the distortion of accounting information, cure corruption and prevent the loss of state-owned assets. However, because of its own inherent defects, it is doomed to be a temporary solution. To fundamentally solve the problem, we must establish and improve the system of internal control system, at the same time we must strengthen the construction of accounting professional ethics in order to regulate the behavior of the appointed units and appointed personnel to make the economy in a harmonious, healthy and orderly manner.