会计委派制度是西方公司治理结构中所有者约束和监督经营者行为的一种制度,是资本所有者保护自身利益的一种有效方式。农村信用社作为金融业中的重要组成部分, 除具有商业银行一般性特征外,其产权主体不明晰,约束不到位,亟需运用会计委派制加强对经营者的约束和监督。 Accounting delegation is a system in which the owners of western corporate governance constrain and supervise the behavior of managers. It is an effective way for capital owners to protect their own interests. As an important part of the financial industry, rural credit cooperatives, apart from having the general characteristics of commercial banks, are not clear about their property rights and are not in a position to restrain themselves. It is imperative to use accounting delegation to strengthen the restriction and supervision over the operators.