会计委派制的实行是会计管理体制进行的重大改革,从源头上有效的遏止了腐败现象的产生和蔓延,充分发挥了会计的监督职能。会计委派制作为一项制度,还需要在实践中不断加以完善,这样才能更好的发挥其积极作用。 The implementation of accounting appointments system is a major reform of the accounting management system, from the source effectively curb the emergence and spread of corruption and give full play to the supervision function of accounting. Accounting accreditation as a system, but also need to constantly improve in practice, so as to better play its positive role.