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会计委派制是指政府部门、产权单位向其所属单位委派会计人员,并授权会计人员监督所在单位会计行为和其他经济活动的一种制度。该制度完全改变了原有单位内部的会计组织机构,可以称之为一次大刀阔斧的会计人员管理体制的改革。它明确了委派会计人员相对独立的职能地位,有利于充分发挥会计人员的职能作用,保证会计信息的真实和完整;有利于帮助被委派部门和单位依法理财,规范和加强预算资金和国有资产管理;有利于强化内部制约和外部监督机制,堵塞财务管理漏洞,从源头上预防和治理违反财经纪律的行为。
Accounting appointments system refers to the government departments, property rights units to their subordinate units assigned accountants, and authorized accounting personnel to supervise the unit accounting behavior and other economic activities of a system. This system completely changed the internal accounting organization within the original unit and could be called a drastic reform of the management system of accountants. It clarifies the relatively independent functional status of accounting staff, helps to give full play to the functions of accounting personnel, and ensures the authenticity and integrity of accounting information. It helps the appointed departments and units to make money according to law, standardize and strengthen budgetary funds and state-owned assets management ; Help to strengthen the internal control and external oversight mechanisms, plug the loopholes in financial management, from the source to prevent and manage violations of financial discipline.