目前，我国不少地方相继开始实行会计人员委派制，强化了财务监督和内部管理，维护了社会主义市场经济秩序，取得了明显的效果。所谓“会计委派制”是由政府部门直接向企事业单位委派主管会计或全体会计人员，为被委派单位会计业务服务并代表所有者对经营者进行监督的一种会计? At present, quite a few places in our country have successively started to carry out appointment system of accountants one after another, strengthened financial supervision and internal management and maintained the order of socialist market economy, and achieved remarkable results. The so-called “Accounting Appointment System” is an accounting directly assigned by the government department to enterprises and public institutions in charge of accountants or all accountants, is the accountant services of the unit being assigned and on behalf of the owner to supervise the operators of an accounting?