本文就目前会计界防治会计信息失真的热点办法———会计委派制进行了分析 ,指出其固有的缺陷以及经济、技术环境的发展对其造成的冲击。在对信息化环境下会计委派制改良的可行性进行探讨之后 ,最终得出结论 :只有重新构建一个以事项会计为核心、并为审计信息系统预留接口的管理信息系统 ,才是保障会计信息质量的关键 In this paper, the current accounting accounting fraud prevention accounting information distortion --- Accounting Commission system was analyzed, pointing out its inherent shortcomings as well as economic and technological development of the environment impact. After discussing the feasibility of accounting appointments system reform in informationalized environment, we finally conclude that only to reconstruct a management information system that takes matters accounting as the core and reserves the interface for the auditing information system is the guarantee of accounting information The key to quality