会计委派制度是从 2 0世纪 90年代初开始 ,我国一些地方针对会计监督严重弱化 ,会计信息失真等问题 ,采取的一项会计管理制度的改革措施。会计委派制度作为强化会计监督 ,提高会计信息质量 ,加强会计人员管理的重要制度 ,对我国会计监督机制和会计人员管理体制的完善起到了积极 Accounting appointment system is from the beginning of the 1990s, some places in our country for a serious weakening of accounting supervision, accounting information distortion and other issues, to adopt a reform of the accounting management system. As an important system to strengthen the supervision of accounting, improve the quality of accounting information and strengthen the management of accountants, the accounting appointment system has played a positive role in perfecting the accounting supervision mechanism and accounting staff management system in our country