会计委派制是我国会计人员管理体制的一项重大改革。会计委派制也称会计人员委派制,是政府部门和产权管理部门以所有者身份,委派会计人员代表政府和产权管理部门监督国有单位和集体企业的资产经营和财务会计情况的一种制度。本文首先对企业实行会计委派的理论依据进行具体阐述,认为委托代理理论是企业实行会计委派制的理论依据。然后对企业目前实行会计委派制的四种模式即:财务总监制度、主管会计委派制度、内部委派制度和“会计楼”形式进行了介绍和评价,并将其中应用最为普遍的财务总监制度与其他会计委派制模式进行了简单的比较。最后对企业实行会计委派制相关疑义进行分析,认为目前在我国企业实行会计委派制还需要从思想上正确认识会计委派制等八个方面作出努力。 Accountant appointment system is a major reform of accounting personnel management system in our country. Accounting appointments, also known as accounting appointments system, is the government departments and property management departments as owners, the appointment of accountants on behalf of the government and property management departments to supervise the state-owned units and collective enterprises in asset management and financial accounting system. This paper firstly elaborates the theoretical basis of the accounting appointing in the enterprise, and thinks that the principal-agent theory is the theoretical basis of the accounting appointing system. Then, it introduces and evaluates the four modes of accounting appointments, namely the chief financial officer system, the chief accountant appointing system, the internal appointing system and the “accounting building”, and applies the most common system of chief financial controller A simple comparison with other accounting appointments model. At last, the author analyzes the doubt about the accounting appointing system in the enterprise, and thinks that at present, the appraisal of appointing accountants in our country still needs to make efforts from the eight aspects such as the accounting appointing system.