会计委派制作为加强会计监督和管理,预防和治理腐败的重要措施,已经在实践中取得了良好的效果。笔者认为有必要从经济学角度来透视这一在我国特定政治经济背景下,国家或政府作为所有者或社会经济管理者所进行的会计监管制度选择。一、从会计的渊源谈起——产权关系与会计委派制会计与产权有着密切的联系。在两权分离的条件下,经济主体的所有者向经营者让渡财产使用权而产生了受托责任,会计是与对受托责任的计量和报告相伴而生的。受托责任学说是会计理论产生和发展的重要理论基石。可以说,产 Accounting accreditation system as an important measure to strengthen accounting supervision and management, prevent and control corruption has achieved good results in practice. The author thinks it is necessary from an economic point of view to examine this choice of accounting supervisory system under the specific political and economic background in our country as the owner or social economic manager. First, from the origins of accounting Talk about property rights and accounting appointments Accounting and property rights are closely linked. Under the separation of powers, the owner of an economic subject has the fiduciary responsibility for surrendering the right to use the property to the operator, which is accompanied by the measurement and reporting of the fiduciary responsibilities. The theory of fiduciary responsibility is an important theoretical foundation for the emergence and development of accounting theory. It can be said that production