会计委派制是在当前国有企业存在会计信息失真、财务收支混乱、国有资产流失问题严重的背景下产生的。这三者之间是有着密切联系。会计信息失真是表面现象,而透过这一表面现象来看,就会发现财务收支混乱是因,因有资流失是果。而会计委派制是我国政府极力推动下产生的一个结果,其目 Accounting appointments system is generated in the current state-owned enterprises accounting information distortion, financial revenue and expenditure chaos, the serious loss of state-owned assets arising from the background. There is a close relationship between these three. Accounting information distortion is a superficial phenomenon, and through this superficial phenomenon, we can find that the financial revenue and expenditure are confused because of the loss of capital. The accountant appointment system is a result of our government’s vigorous promotion