会计信息失真一直是困扰我国市场经济的一大顽症，既给国家和广大股东带来了巨大的损失，也妨碍了经济改革和社会进步，造成了极其恶劣的影响。如何针对虚假会计信息制定有效对策，已成为社会各界关注的焦点，在这一背景下，会计委派制应运而生。 　　一、会计委派制的理论基础 The distortion of accounting information has always been a major chronic problem plaguing the market economy in our country. It not only brings tremendous losses to the country and its shareholders, but also hinders economic reform and social progress and has extremely bad influence. How to formulate effective countermeasures against false accounting information has become the focus of attention of all walks of life. Under this background, the appointment system of accounting commission came into being. First, the theoretical basis of accounting appointments