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实行会计委派制是改革会计人员管理体制的有效方法。其理由如下：（１）实行会计委派制是适应建立现代企业制度的需要；（２）实行会计委派制是充分发挥会计职能的有力保证；（３）实行会计委派制，可以充分发挥会计监督在企业经济活动中的作用；（４）实行会计委派制，可以进一步规范企业会计行为，加强企业会计核算，强化企业会计监督的力度；（５）实行会计委派制，是进一步贯彻《会计法》的有力保证；（６）实行会计委派制，可以进一步提高会计人员的综合素质
The implementation of accounting appointments system is an effective way to reform the accounting personnel management system. The reasons are as follows: (1) The implementation of accounting appointment system is to adapt to the need to establish a modern enterprise system; (2) The implementation of accounting appointment system is to give full play to the accounting function of a strong guarantee; (3) The implementation of accounting appointment system, can give full play to accounting supervision (4) The implementation of accounting appointments system can further regulate the accounting behavior of enterprises, strengthen enterprise accounting, strengthen the supervision of enterprise accounting efforts; (5) The implementation of accounting appointments system is to further implement the “Accounting Law” Strong guarantee; (6) The implementation of accounting appointments system, you can further enhance the overall quality of accountants