会计委派制的建立和完善,一方面能够使得企业不断的强化对自身的管理,另一方面也对国家实施有效的财务管理工作具有重要的保障作用。但是,在经济体制改革不断推进的当下,会计委派制也存在着一些实际问题,为此,本文从会计委派制的优势着手,对其存在的实际问题进行了分析研究,并提出了完善会计委派制的具体措施,以实现我国经济社会的健康发展。 The establishment and improvement of accounting appointments system can not only strengthen the management of itself, but also provide an important guarantee for the implementation of effective financial management in the country. However, there are still some practical problems in the appointment system of accounting commission nowadays when the reform of the economic system is continuously promoted. Therefore, this paper starts from the advantages of the accounting commission system, analyzes and researches the actual problems and puts forward some suggestions to perfect the accountant delegation Concrete measures to achieve the healthy development of China’s economy and society.