建立有效的市场经济体制离不开真实可靠的市场信息,而会计信息的质量在很大程度上依赖于企业内部会计人员管理体制的运转效果。因此,改革企业旧的会计人员管理体制已成为当今企业进一步深化改革的矛盾和焦点之一。会计委派制是财产所有者向其所属企业事业单位统一委派会计人员, Establishing an effective market economy system is inseparable from the real and reliable market information, and the quality of accounting information depends largely on the operation of the internal accounting staff management system. Therefore, reforming the old management system of accounting personnel has become one of the contradictions and focuses of today’s enterprises to further deepen the reform. Accountant appointment system is the owner of the property to their affiliated enterprises and institutions unified appointment of accountants,