关于进一步完善会计委派制的思考

On Improving Accountant-Assigned method

会计委派制试点工作已取得了初步成效，但还存在许多问题，实行有限度的会计委派制无论在理论上还是实践上都是一种更加完善的办法。

There has been some progress in the test of Accountant-Assigned method,but there are still some problems. So it is not only theoritically but also practically important to pratise the method selectively.