军队会计委派制是对部队团以上单位的会计人员(或财务人员),由有权委派的单位统一进行委派,使会计人员(或财务人员)从原隶属关系中独立出来,变成上级派往部队的“特派员”,去协助部队开展工作。落实会计委派制能够从组织形式上保证会计人员在不受单位行政(单位意志)和经济制约的条件下开展工作,能充分发挥会计的理财监督作用,从而有助于解 The appropriation system of the armed forces appoints the accountants (or financial officers) of the units above the regiment or regiment by the unit entitled to appoint them in a unified manner, so that the accountants (or financial officers) are independent from the original affiliation and become superiors sent Force “special correspondent” to assist the troops to carry out their work. The implementation of the accountant appointing system can guarantee the accounting personnel to work under the condition of unit administration (unit will) and economy under the form of organization, give full play to the financial supervising function of accounting, and thus help to solve the problem