委派制对于解决会计工作混乱、会计信息失真问题，固然能起到一定的作用，但未必能从根子上解决问题，甚至还会导致更多更新的矛盾和问题，委派制实质上是还未摆脱计划经济体制的痕迹，不利于会计人员回归会计主体，将会计监督主体概念模糊和混淆了。企业领导者法制观念不... Although the appointing system can solve the problems of confusion in accounting work and distortion of accounting information, it certainly can play a certain role, but it may not solve the problem from the root and even lead to more renewed contradictions and problems. The appointing system has not actually got rid of itself The trace of the planned economic system is not conducive to the accounting staff to return to accounting subjects, the concept of accounting oversight fuzzy and confused. Business leaders do not ...