近年来,为了整顿会计工作秩序,促进社会主义市场经济的健康发展,改革会计人员的管理体制,在很多地方和单位进行了会计委派制试点。对此会计界意见不一,笔者认为:在这种情况下,更应该正确认识和看待会计委派制,正确分析其利弊,从而促进会计工作的进一步完善。 In recent years, in order to rectify the order of accounting work, promote the healthy development of the socialist market economy, and reform the management system of accounting personnel, CPAs have been piloted in many places and units. In this opinion, the accounting sector has different opinions. In this case, the author thinks: Under such circumstances, we should correctly understand and treat the accounting appointment system and correctly analyze its advantages and disadvantages so as to promote the further improvement of accounting work.