1实行会计人员委派制的必要性:会计委派制是指国家所有者向企事业单位统一委派会计人员,并由委派部门对其统一管理与定期轮换的会计管理制度。在社会主义市场经济条件下,为加强会计监督作用,推行会计人员委派制是很有必要的。〈1〉制止国有资产流失的需要。导致国有资产流失的 1 The necessity of implementing accountant appointing system: Appointment appropriation system refers to the state owner to the enterprises and institutions unified appointing accountants, and by the appointing department unified management and regular rotation of the accounting management system. Under the condition of socialist market economy, in order to strengthen the role of accounting supervision, it is necessary to introduce accountant appointing system. <1> The need to stop the loss of state assets. Lead to the loss of state assets