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近年来,一些地区和部门相继试行会计委派制。截至去年6月,全国已有29个省(自治区、直辖市)、125个地(市)、494个县(区,市)进行了会计委派制度试点,直接或间接委派的会计人员已达6万余人。但直到现在,不论是在理论界,还是在实务界,对会计委派制问题仍然存住较大的争议。如何正确认识和对待会计委派制,不仅是深化会计管理体制改革的需要,而且是探索适于社会主义市场经济的财务会计监督体制的需要。
In recent years, some regions and departments have successively tried to appoint accountant commissions. As of June last year, there have been pilot projects of appointing delegates in 29 provinces (autonomous regions and municipalities), 125 prefectures (cities) and 494 counties (districts and cities) in the country. The number of accountants directly or indirectly delegated has reached 60,000 More people. However, until now, no matter in the theoretical circle or in the practical circle, the major controversy still remains for the CPA delegation. How to correctly understand and treat the accounting appointments system is not only the need of deepening the reform of the accounting management system but also the need of exploring the financial accounting supervision system that is suitable for the socialist market economy.