会计委派制是指由政府统一向所属部门、企业、事业单位委派会计并对其进行统一管理的制度。由于会计委派制具有保证国家法律法规执行、实行全方位实时监督、建立利益分离机制和降低廉政建设成本的优点 ,在腐败严重、反腐刻不容缓而又效果不佳的今天 ,它不失为廉政建设的一种有效手段。会计委派制关键是会计不腐败 ,因而在运行中必须建立任职资格、职务保障、生活保障、任职回避、定期交流和奖励惩处等制度。这样 ,会计委派制度才能取得预期效果 Accounting appointments refers to the unified government by the government departments, enterprises, institutions, accounting and management of the system. Due to the advantages of ensuring the implementation of national laws and regulations, carrying out all-round real-time supervision, establishing the mechanism of separation of interests and reducing the cost of building an honest government, the accountancy appointing system is a kind of building an honest and clean government today, with serious corruption and inevitable anti-corruption and ineffectiveness. Effective means. The key of accountant appointing system is that the accounting is not corrupt, so the system of qualifications, job security, life support, office avoidance, regular communication and reward and punishment must be established in operation. In this way, the accounting appointment system can achieve the desired results