会计工作是经济管理工作的重要组成部分,在国民经济中发挥着重要的基础性作用。随着社会主义市场经济的发展和依法治国方略的实施,对会计工作的要求越来越高。但由于会计管理体制和监督制约机制不健全等原因,使会计工作中存在许多不容忽视的问题。所以,采取有力措施,切实加强会计监督和管理,已经成为一项重要而紧迫的任务。实行会计委派制 Accounting work is an important part of economic management and plays an important and fundamental role in the national economy. With the development of socialist market economy and the implementation of the strategy of governing the country according to law, the requirements for accounting work are getting higher and higher. However, due to the imperfect accounting management system and supervision and control mechanism, there are many problems that can not be ignored in the accounting work. Therefore, taking effective measures to effectively strengthen accounting supervision and management has become an important and urgent task. The implementation of accounting appointments