会计委派制 ,即由企业的上级主管部门或政府的会计主管部门统一向企业派遣会计人员的制度。目的是全面地掌握企业的会计工作 ,以期消除会计信息失真和内部人控制问题。会计委派制起步于八十年代中期。时隔数年 ,随着经济的发展和监督机制的健全 ,会计委派成为热门话题 ,也成为 Accounting appointments, that is, by the higher authorities or the government’s accounting department unified accounting personnel to the enterprise system. The purpose is to fully grasp the accounting work of enterprises, with a view to eliminating accounting information distortion and internal control issues. Accounting appointment system started in the mid-eighties. A few years later, with the development of economy and the sound supervision mechanism, accounting appointments have become hot topics and become