浅议会计委派制的意义及其关系处理

A Brief Comment on the Significance of the Accountant Appointing System and its Relations with Other Systems

会计委派制是国家以所有者身份凭借管理职能对国有企业、事业单位及国家控股企业委派财务负责人或财务总监的一种制度。在新旧经济体制转轨时期,会计委派是促进会计制度发展的有效途径。

The Accountant Appointing System is one in which the state, in the role of an owner with management functions, appoints persons in charge of finance or general finance supervisors to exercise accounting supervision on state-owned enterprises, institutions, and state-holding enterprises. With the transformation of economy systems, accounting appointing system is an effective approach to promoting the development of accounting system.