实行会计委派制是我国会计管理体制的一项重大改革,在一定程度上解决了会计领域出现的诸如会计信息失真、国有资产流失等一系列问题。但会计委派制在现阶段还存在一些问题。本文针对会计委派制在实施过程中存在的问题与不足提出了相应的对策与建议。 The implementation of accounting appointment system is a major reform of the accounting management system in our country. To a certain extent, it solved a series of problems such as the distortion of accounting information and the loss of state-owned assets in the accounting field. However, accounting appointments still have some problems at this stage. In this paper, accounting commission system in the implementation process of the problems and shortcomings put forward the corresponding countermeasures and suggestions.