一、实行会计委派制的原因分析会计委派制产生的直接原因就是会计信息失真，而内部人控制以及引起内部人控制的众多因素则是会计信息失真的深层原因。内部人控制是在政府丧失了传统体制下对企业高度集中的行政管理权，即企业“所有者缺位”，而企业获得企业大部分控制权的同时 First, the reasons for the implementation of the accounting appointment system Accounting Commission appointment system is the direct cause of accounting information distortion, and internal control and internal control caused by many factors are the underlying causes of accounting information distortion. Internal control is the government under the loss of the traditional system of highly centralized management of the enterprise, that is, the “absence of the owner of the enterprise”, and enterprises get the majority of corporate control at the same time