会计委派制有利于提高会计信息质量,加强对企业违法违纪行为的监督,遏制腐败现象的日益泛滥,促进会计自身水平的提高。新《会计法》虽然没有做出法律规定,但试行会计委派制是目前改革和完善会计人员管理体制,从源头上预防和治理腐败的一个理性选择。同时,它也存在一些问题需要解决。 Appointment of accounting system is conducive to improving the quality of accounting information, strengthen the supervision of corporate illegal acts, curbing the growing proliferation of corruption and promote the improvement of accounting standards. Although the new “Accounting Law” has not made any legal provisions, the pilot scheme of appointing commissioners is a rational choice to reform and perfect the management system of accounting personnel so as to prevent and control corruption from the source. At the same time, it also has some problems that need to be solved.