“会计委派制”对规范会计工作 ,遏制会计信息失真产生了积极意义 ,要从根本上保证市场经济的健康发展 ,还需出台相关的条例和制度 ,要力戒形式主义 ,要加大会计人员的培训力度 ,从而确保“会计委派制”的真正有效。 Accounting Appointment System has a positive meaning in regulating accounting work and curbing the distortion of accounting information. In order to fundamentally guarantee the healthy development of market economy, relevant regulations and systems need to be promulgated, and formalism must be abolished to increase the number of accountants Training, so as to ensure the “accounting appointments” really effective.