一、会计委派制度来源于基层实践,是我国经济改革和当前经济生活的客观要求在新旧经济体制转轨时期,由于新的体制尚未完全建立,与社会主义市场经济相适应的法律体系尚不完备,社会监督体系尚不健全,必然会在社会经济生活中出现一些亟待解决的问题。如一些行政事业单位由于内部控制制度和监督机制不健全,导致预 I. System of Appointment of Accountants comes from grass-roots practice and is an objective requirement of China’s economic reform and current economic life In the period of transition from old and new economic systems, the new legal system has not yet been fully established and the legal system compatible with the socialist market economy is still incomplete. The social supervision system is still not perfect, and some problems to be solved in the social and economic life are bound to emerge. As some administrative units due to internal control system and monitoring mechanism is not perfect, leading to pre-