理顺会计人员同委派单位、受派单位关系,构建起会计委派制的会计管理模式,能有效规范会计行为、强化会计监督、治理会计信息失真、避免国有资产流失。本文从国有施工企业实施会计委派制的理论依据与可行性、必要性、会计委派制的模式、实践中遇到的问题、稳步推进需完善的事项等几个方面进行了探讨。 Smoothing the relationship between accountants and the appointed units and the units to be dispatched to establish an accountant management model of accounting appointments can effectively regulate the accounting practices and strengthen accounting supervision so as to control the distortion of accounting information and prevent the loss of state assets. This article discusses the theoretical basis, feasibility and necessity of the implementation of the accountant appointing system in state-owned construction enterprises, the mode of accountant appointing system, the problems encountered in practice and the steady promotion of the matters to be perfected.