最近 ,财政部发出通知 ,在全国范围内试行和推广会计委派制 ,这是从制度上、组织上遏制腐败的重大战略部署 ,是从根本上预防腐败的有利措施。●当前国有单位会计监督职能弱化 ,会计真实性原则面临严峻考验一些国有企业进行改革后 ,国有企业不再是国家各级行政机构的附属单位 , Recently, the Ministry of Finance issued a circular to try out and promote the accountancy appointee system across the country. This is a major strategic plan to curb corruption systematically and organizationally, and is a favorable measure to fundamentally prevent corruption. ● At present, the accounting supervision function of state-owned units is weakened and the principle of accounting authenticity faces a severe test. After the reform of some state-owned enterprises, the state-owned enterprises are no longer the ancillary units of administrative agencies at all levels,