改革开放以来,外商投资企业如雨后春笋般地迅速发展,对促进地方经济发展起着积极的作用。为此,各地都相应采取多种优惠政策,不同程度地加大吸引外资的力度。目前仅对国有企业采取会计委派制,这在公平竞争的市场经济年代显得不很公平,笔者认为对外商投资企业同样采取会计主管委派制也是十分必要的。 Since the reform and opening up, foreign-invested enterprises have mushroomed rapidly and have played a positive role in promoting the development of local economy. To this end, various localities have adopted a variety of preferential policies, to varying degrees, to increase efforts to attract foreign investment. At present, only accounting appointments are adopted for state-owned enterprises, which is not fair in an era of fair market economy. In my opinion, it is also very necessary for foreign-invested enterprises to adopt the same accountant delegation system.