对会计委派制的再认识

Reconsidering the Accountant Appointment System

会计委派制实施以来，在提高会计信息质量，加强预算外资金管理和企业内部经营管理，防止国有资产流失等方面取得了显著的成效，但也存在一些问题。本文作者在深入实践调研的基础上，对会计委派制进行了再思考，分析了推行会计委派制需要解决的若干问题，并针对这些问题提出了四点建议。

Since its establishment, the accountant appointment system has been effective in improving the quality of accounting information, enhancing the management of extra expenditure and internal operation, and preventing the outflow of state-owned assets. However, there are still problems with the system. With reflections based on practice and investigations, this paper analyzes a couple of problems needed to be solved in this system and accordingly puts forward four proposals .