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会计委派制是指政府成立会计管理机构,对行政事业单位的会计人员实行统管统派,从而对行政事业单位会计活动和会计信息实施监控的一种新的会计管理方式。从已有试点的实施效果看,实行会计委派制对于强化会计监督职能,规范单位财务管理,保证国有资产少流失,遏制腐败和铺张浪费行为,具有重要意义。
Accounting appointments refers to the government set up accounting management institutions, accounting personnel of administrative institutions to implement the unified management system, so that the accounting activities of administrative institutions and the implementation of monitoring a new accounting management. Judging from the implementation effect of existing pilot projects, the implementation of accounting appointment system is of great significance to strengthening the accounting supervision function, standardizing the financial management of the unit, ensuring less loss of state assets, curbing corruption and extravagance and waste.