会计委派制是改革会计管理体制的一项重大举措。崇文区教育系统试行会计委派制已近十年,实践证明其对强化国有资产监管,规范预算内、外资金的管理,建立健全单位内部财务约束机制,提高会计信息质量等方面发挥了积极作用,但其存在的问题也不容忽视。 Accounting appointments system is a major measure to reform the accounting management system. Trial planning of Chongwen District Education System has been practicing for nearly ten years. Practice has proved that it has played an active role in strengthening the supervision over state-owned assets, regulating the management of budgetary funds and external funds, establishing and perfecting the internal financial constraint mechanism and improving the quality of accounting information, But its existing problems can not be ignored.