会计委派制是在国有企业经济效益普遍滑坡、严重亏损 ,财务监督弱化 ,会计信息失真 ,国有资产被严重侵蚀的背景下提出来的。从１９９８年初起在全国部分国有企业事业单位进行了会计委派制试点。据财政部统计 ,截止１９９８年末 ,全国共在１０５个地（市）、４０４个县进行了委 Accounting appointments are put forward in the context of the general decline of state-owned enterprises’ economic benefits, serious losses, the weakening of financial supervision, the distortion of accounting information and the serious erosion of state-owned assets. Since early 1998, some state-owned enterprises and institutions in the country have conducted accounting appointments pilot projects. According to statistics from the Ministry of Finance, as of the end of 1998, there were 105 prefectures (cities) and 404 counties in the country