会计委派制度 ,是指政府部门、产权单位向其所属单位委派会计人员 ,并授权会计人员监督所在单位会计行为和其他经济活动的一项制度。其主要特点是企业的主要会计人员由所有者委派 ,经营者不得干涉委派会计人员的工作。一、会计委派制的模式１ 财务总监制模式。财务总监制的受派 Accounting delegation system refers to the government departments, property rights units to their subordinate units of accounting personnel, and authorized accounting personnel to supervise the unit accounting behavior and other economic activities of a system. Its main feature is that the principal accountants of the enterprise are appointed by the owner, and the operators shall not interfere in the work of appointing accountants. First, accounting appointments mode 1 chief financial officer mode. Finance director of the assigned