会计委派制在我国实行以来,对于保护国家财产、建立企业内部约束和会计控制制度等发挥了积极作用。本文从会计委派制出发,探讨会计委派制实施的意义、局限和存在的问题等,强调了实施会计委派制在实践中的作用。 Accounting commission system in our country since the implementation, for the protection of state property, the establishment of internal constraints and accounting control system has played an active role. This article, starting from the accounting appointments system, explores the significance, limitations and existing problems of the accounting commission appointing system implementation, emphasizing the role of accounting commission appointing system in practice.