文章以本单位创新实施会计委派实践经验,阐明了在公路行业实施会计委派制的基本条件和本单位全员委派财务科长的具体做法,列示了财务科长委派制实施的效果,最后提出了在公路行业完善会计委派制度的建议与对策。 This article innovatively implements the accounting commissioned practical experience of the unit, clarifies the basic conditions for the implementation of the accounting appointments system in the highway industry and the specific practices of all the staffs appointed by the finance department, and presents the effect of the implementation of the appointment of the chief financial officer. Finally, Suggestions and Countermeasures for Perfecting Accounting Appointment System in Highway Industry.