自实施会计委派制的试点及逐步推广工作以来,各地区、各部门勇于探索、大胆实践、因地制宜、取得了较大的成效,但也存在不少问题。笔者结合自身实际工作经验和大量参考文献,阐述了现行会计委派制存在问题,并提出了相应的对策。 Since the implementation of the Pilot Program for Appointment of Accountants and the gradual promotion of the work, all localities and departments have been brave in their exploration and bold practice and have achieved great results in the light of local conditions. However, there are still many problems. Based on my own practical work experience and a large number of references, the author expounds the existing problems of the current accounting appointment system and puts forward corresponding countermeasures.