一、会计委派制存在的缺陷针对当前企业尤其是国有企业中普遍存在的会计监督弱化 ,财务滥收乱支 ,会计信息失真 ,国有资产流失严重 ,给国家和集体造成严重经济损失的情况 ,中纪委第二次全会上明确指出 :要改革会计人员管理体制 ,强化制约机制 ,预防和制止违纪违法行为的发生。 First, the defects of accounting appointments system For the current enterprises, especially in state-owned enterprises in the accounting supervision of weakening, financial abuse and chaos, distortion of accounting information, serious loss of state assets, causing serious economic losses to the state and the collective Discipline inspection commission made it clear that the second plenary session: to reform the management system of accounting personnel, and strengthen the restraint mechanism to prevent and stop the occurrence of discipline violations.