会计委派制是政府部门和产权管理部门以所有者身份凭借管理职能，委派会计人员代表政府和产权管理部门监督国有单位或集体企业资产经营和财务会计情况的制度。会计委派制为我们解决会计信息失真等问题提出了一条新思路。目前国家对国有企业委派会计人员，应理解为作为国有资产 Accounting appointments system is the government departments and property management departments as owners, by virtue of management functions, the appointment of accountants on behalf of the government and property management departments to supervise the state-owned units or collective enterprise asset management and financial accounting system. Accountant appointment system for us to solve the problem of accounting information distortion and put forward a new idea. At present, the state appointing accounting personnel to state-owned enterprises should be interpreted as being state-owned assets