会计委派一般是指在多层级构成的会计主体中,由总部财务部门对企业单位统一委任和管理有关财会人员,并授权其代表派出机构监督资产经营和财务会计活动的监管制度。会计委派制是随着企业规模扩大,保持财务独立性,维护企业总部财务与下级机构运行方针乃至管理方针保持一致的重要举措,目前已在公共行政、垂直管理事业单位、企业集团中得以广泛运用。在社会主义市场经济条件下,交通经济与交通运输企业均得以极大发展。如何搞好交通运输企业的财务工作,理顺集团财务关系,会计委派制是其重要思路。这一制度的实施是改革和完善会计人员管理体制,加强会计监督职能,从源头上预防和治理腐败的一项重要措施。 Accounting appointments generally refer to the unified accounting agency appointed by the financial department of the headquarter and enterprise units in the multi-level accounting entity, and authorize its representative agencies to supervise the supervision of asset management and financial accounting activities. Accounting appointments system is with the scale of enterprises to maintain financial independence, corporate finance and maintenance headquarters and subordinate institutions operating principles and management guidelines consistent with the management of an important measure has now been widely used in public administration, vertical management institutions, enterprise groups . Under the conditions of a socialist market economy, both transportation economy and transport enterprises have greatly developed. How to do a good job in the financial work of transport enterprises, rationalize the Group’s financial relations, accounting appointments is its important train of thought. The implementation of this system is an important measure to reform and perfect the accounting personnel management system, strengthen the accounting supervision function and prevent and control corruption from the source.