会计委派制作为我国会计人员管理体制改革的新思路 ,即国家政府部门和产权管理部门以所有者的身份 ,直接委派会计人员代表政府和产权管理部门监督国有企事业单位或集体企业资产经营和财务会计情况的一项制度 ,因此 ,会计委派制的真正涵义应理解为“所有者委派制”。基于这一思 Accountant appointment system as a new idea of ​​the reform of accounting personnel management system in our country, that is, the state government departments and property management departments in the capacity of the owner, directly assigned accountants on behalf of the government and property management departments to supervise the operation of state-owned enterprises or collective enterprises and collective assets and finance Accounting system, therefore, the true meaning of accounting appointments should be understood as “owner-appointed system.” Based on this idea