会计委派制试行以来 ,在提高会计信息质量 ,加强预算外资金管理和企业内部经营管理 ,防止国有资产流失等方面取得了显著的成效 ,但也存在一些问题。要想全面推行会计委派制 ,必须解决以下问题 :委派制与现行政策法规的衔接问题、委派单位与接受单位的关系问题、会计监督与服务的关系问题、企业内部监督与外部监督的关系问题。 Since the accountant appointment system was put into trial implementation, remarkable achievements have been made in improving the quality of accounting information, strengthening extra-budgetary fund management and internal operation and management, and preventing the loss of state-owned assets. However, there are still some problems. In order to fully implement the accountant appointing system, the following problems must be solved: the connection between the appointing system and the current policies and regulations; the relationship between the appointing authority and the accepting entity; the relationship between accounting supervision and service; the relationship between the internal supervision and the external supervision.