一、会计委派制可消除“内部人控制”问题，保证会计信息的真实性。我国传统企业制度下的经营者权力相对集中，在企业的组织结构中，会计部门同生产管理部门一样同属于企业管理，会计人员由经营者聘用，无论是人事关系，还是经济利益都受到经营者的制约。会计人员难以对经营者 First, accounting appointments system can eliminate the “insider control” problem, to ensure the authenticity of accounting information. In China’s traditional enterprise system, the power of managers is relatively concentrated. In the organizational structure of an enterprise, the accounting department belongs to the same enterprise management as the production management department. The accountants are hired by the operators. Both the personnel relations and the economic interests are affected by the operators The constraints. Accounting staff difficult to managers