会计委派制度是指政府部门、产权单位向其所属单位委派会计人员,并授权会计人员监督单位会计行为和其他经济活动的一种制度。该文主要从三个方面进行探讨。 Accounting system refers to the appointment of government departments, property rights units to their subordinate units of accounting personnel, and authorized accounting personnel to supervise accounting activities and other units of a system of economic activity. This article mainly discusses from three aspects.