会计委派制对于建立现代企业制度、强化企业管理、促进资产保值增值、提高会计信息质量、加强会计监督和会计管理、推动廉政建设等方面所起的作用已引起了有关方面的重视和肯定。作为一名会计师,笔者对推行会计委派制一往情深,想在此谈些浅见,以起到抛砖引玉的作用,引起更深入的讨论。 (一)推行会计委派制须和贯彻实施新《会计法》结合起来。新《会计法》的贯彻和实施须有配套的法规和措施相伴而行,这在有关部门、学者和会计实务界已形成共识。贯彻实施《会计法》与推行会计委派制相结合,可以起到相得益彰的作用,收到连锁效应。 (二)关于推行会计委派制的范围。鉴于国家机关、事业单位在政权建设、社会进步中的重要作用,鉴于国有企业、国有控股企业、集体企业(如具有合作经济性质的农村信用合作社、供销合作社)作为市场竞争的主体在国民经济中占有主体地位,推行会计委派制的范围应当是国家机关、事业单位、国有及国 The role of accountant appointing system in setting up a modern enterprise system, strengthening enterprise management, promoting the preservation and appreciation of assets, improving the quality of accounting information, strengthening accounting supervision and accounting administration, and promoting the building of an honest and clean government have aroused the attention and affirmation of relevant parties. As an accountant, I would like to elaborate on the implementation of the accountancy appointee system. I would like to discuss some of these ideas in order to serve as a valuable guide to arouse more discussions. (A) The implementation of the accountant appointing system must be combined with the implementation of the new “accounting law.” The implementation of the new “Accounting Law” must be accompanied by supporting regulations and measures, which have reached consensus among relevant departments, scholars and accounting practitioners. The combination of implementing the “Accounting Law” and the implementation of the accounting commission system can play the role of complementarity and receive the chain effect. (B) on the implementation of accounting appointments the scope of the system. In view of the important role of state organs and public institutions in power construction and social progress, given the important role of state-owned enterprises, state-controlled enterprises and collective enterprises (such as rural credit cooperatives and supply and marketing cooperatives with cooperative economy) as the main body of market competition in the national economy Possession of the dominant position, the implementation of accounting appointments should be the scope of the state organs, institutions, state-owned and the country