会计委派制作为增强会计独立性的措施已经得到普遍推广,但其实施过程中必然受到中国传统文化的制约,尤其在熟人社会、层级压制、模糊处事原则和所谓求义不求利的传统思想制约下,委派制会产生一定的扭曲。 Measures taken by accounting appointments to enhance the independence of accounting have been widely promoted, but in the process of implementation, they are bound to be constrained by Chinese traditional culture, especially in the society of acquaintances, the principle of suppression at a level, the principle of ambiguity, and the so-called traditional ideas of seeking justice and not seeking profits. Next, the delegating system will produce some distortions.