随着社会主义市场经济体制的不断完善,原有的会计体制已不能完全适应新形势发展的需要。新的管理体制是根据组织机构和资金管理的特点以及经济利益的差别性来设计和实施会计委派制。目前,会计委派制下会计档案管理的现状大致是:委派会计直接到委派单位进行会计工作,所形成的会 With the continuous improvement of the socialist market economic system, the original accounting system can no longer fully meet the needs of the new situation. The new management system designs and implements accounting appointments based on the characteristics of the organization and fund management and the differences in economic interests. At present, the status quo of accounting records management under the appointment system of accounting is broadly as follows: Appointment of accountants directly to the appointment unit for accounting work, the formation of the meeting