会计委派制是一项全新的工作,没有现成的经验可供借鉴,因而各地采取的形式多种多样。但无论采取何种形式,其目的都是为了从源头上预防和治理腐败,杜绝挤占、挪用、浪费现象的发生,提高财政资金的使用效益。 Accounting appointments are a completely new type of work. There is no ready-made experience to learn from, so various forms have been taken in various places. However, whatever the form, the purpose is to prevent and control corruption from the source, to eliminate the occurrence of crowding-out, misappropriation and waste, and to improve the efficiency of the use of fiscal funds.