会 计委派制经过几年的试点 ,已取得了一定的成效 ,它在一定程度上遏制了会计信息失真等现象。但目前 ,怎样发挥会计委派制的作用 ,必须考虑以下几个问题 :一、政府要统一规划 ,扎扎实实地落实。会计委派制是政府行为 ,政府要统一规划 ,督促落实 ,各级政府的领导要从反对腐败 , Accounting commission system after several years of pilot, has achieved some success, it to some extent to curb the phenomenon of accounting information distortion. However, at present, how to play the role of accounting appointments must consider the following questions: First, the government should make unified planning and implement it in a down-to-earth manner. Accounting appointments system is the government behavior, the government should unify the planning, supervision and implementation, the leadership of all levels of government from the opposition to corruption,