会计委派作为我国会计人员管理体制改革的思路,即国家政府部门和产权管理部门以所有者身份,直接委派会计人员,代表政府和产权管理部门,监督国有企事业单位或集体企业资产经营和财务会计状况的一项制度,因此,会计委派制的真正涵义应理解为“所有者委派制”。从我国国情出发,财务 Accounting delegation as the accounting management reform in China’s thinking, that is, the national government departments and property management departments as owners, directly assigned accountants, on behalf of the government and property management departments, supervision of state-owned enterprises or collective enterprises operating assets and financial accounting Therefore, the true meaning of accounting appointments should be understood as “owner-appointed system.” Starting from China’s national conditions, finance