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会计委派制是我国会计管理体制改革的一项重大尝试,是政府积极推动的产物。目前,我国会计委派制还处于探索和试点阶段。实践证明,会计委派制对我国市场经济体制的建立健全起到一定的积极作用,同时也暴露出存在的问题。会计委派制的实施需要与国情相结合,贯彻落实科学发展观,完善相关配套法律法规,循序渐进,分步实施。
Accounting appointment system is a major attempt to reform the accounting management system in our country and a product actively promoted by the government. At present, China’s accounting commission system is still in the exploration and pilot phase. Practice has proved that the accounting appointment system has played a positive role in establishing and improving the market economy system in our country, and has also exposed the existing problems. The implementation of accounting appointments need to be integrated with the national conditions, implement the scientific concept of development, improve the relevant supporting laws and regulations, step by step, step by step.