在计划经济体制下,会计人员由国家统一管理。经济体制改革后,会计人员事实上由企业自主任免。而今,会计委派制在一些地方又呼之欲出。表面上看来,这似乎是肯定到否定,否定到否定之否定的辩证法原理。但是,在我国现代企业制度建立过程中,我们应该如何认识这个问题?本文拟从内部人控制问题的角度。对会计委派制进行分析,并提出自己的看法,以抛砖引玉。 Under the planned economy, accountants are managed by the state in a unified way. After the reform of the economic system, accounting personnel are in fact appointed by the enterprises themselves. Now, accounting appointments in some places and ready to come out. On the face of it, this seems to be affirmed to the negative, negative to the negation of the dialectical principle of negation. However, in the process of establishing modern enterprise system in our country, how should we recognize this problem? This article intends to control from the insider’s point of view. Analyze the accounting appointments system, and put forward their own views, in order to initiate.