会计委派制是政府部门或产权管理部门以所有者身份,委派会计人员代表其监督国有单位或企业资产经营和财务会计情况的一种制度。在公共单位特别是在财政拨款的行政机关、事业单位实施会计委派制,是国际通行做法,符合市场经济要求,符合财政改革方向。陕西省自1997年神木县成立 Accounting appointment system is the government department or property management department as the owner, the appointment of accountants on behalf of their supervision of state-owned units or enterprises of asset management and financial accounting system. The implementation of the accountant appointing system in public institutions, especially in administrative departments and public institutions that allocate financial funds, is an internationally accepted practice that meets the requirements of a market economy and is in line with the direction of fiscal reform. Shaanxi Province since 1997 Shenmu County was established