会计委派制是指会计人员及会计机构直接由国家行政机关领导,会计人员由国家委派,统一管理,作为国家利益的代表,代表国家监督企事业单位的业务活动。 Accounting appointments means that accountants and accounting agencies are directly under the leadership of state administrations. Accountants are appointed by the state and administered in a unified way as the representatives of national interests and supervise the business activities of enterprises and institutions on behalf of the state.