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会计委派制就是各级会计管理部门直接将会计委派到企业进行会计核算、监督和财务管理。其主要目的是改善会计人员依法进行核算和监督的外部环境，使之不依附于本单位，独立地行使权力，避免因人为因素而产生的会计信息失真等情况。
Accounting appointments is the accounting management at all levels directly to the accounting firm assigned to the accounting, supervision and financial management. Its main purpose is to improve the external environment in which accountants audit and supervise accounting according to law so that they will not be attached to their own units and exercise their power independently and avoid any distortion of accounting information due to human factors.