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会计委派制有利于维护所有者权益和保障会计人员的合法权益，辅之于有效保障制度，能充分发挥会计的监督作用。
Appointment of accounting system is conducive to safeguarding the rights and interests of owners and protect the legitimate rights and interests of accountants, supplemented by an effective security system, give full play to the supervisory role of accounting.