会计委派制的实行,从新的视角对国有企业运用国有资产进行监督与管理,在一定程度上解决了旧会计管理体制下产生的各种问题。本文以光华公司的事实论证了我国国有企业实行会计委派制的成效,同时联系其在实践中存在的问题,提出完善措施和理想化的实施模式。 The implementation of accounting appointments system, from a new perspective on the state-owned enterprises to monitor the use of state-owned assets and management, to some extent, solve the problems arising in the old accounting management system. In this paper, the fact of Guanghua Company is used to demonstrate the effectiveness of the implementation of accounting appointments in China’s state-owned enterprises. At the same time, the problems existing in practice are linked up and the perfect measures and idealized implementation modes are put forward.