实行会计委派制,本质上改变了会计由经理任免的会计管理体制,而由国家、所有者或上级单位直接委派。实行会计委派制首先能够加强政府的宏观控制能力,发挥会计的监督职能,提高了会计信息的质量;其次,实行会计委派制能够有效地摆脱会计人员与单位之 The implementation of accounting appointments system, essentially changing the accounting management system by appointment and removal of managers by the state, the owner or the higher authority directly assigned. The implementation of accounting appointments system can strengthen the government’s macro-control ability, give play to the supervisory function of accounting, and improve the quality of accounting information. Second, the implementation of accounting appointments system can effectively get rid of accounting personnel and units