为了加强会计监督和管理,有些地方试行了“会计委派制”,但事实表明并没起到预期的效果。有鉴于此,笔者提出“总会计师委派制”,与大家商讨。●会计委派制的弊端1颠倒了主次。会计信息失真对此负有直接责任的人员有二类,其一是企业财会人员,另一类是企业的经营管理负责人,就是 In order to strengthen the supervision and management of accounting, some places piloted the “appointment accounting system,” but the facts showed that they did not produce the expected results. In view of this, I proposed “Chief Accountant appointed system” to discuss with you. Disadvantages of Accounting Appointment 1 reversed the primary and secondary. Accounting information distortion There are two types of personnel who have a direct responsibility for this, one is the enterprise accounting personnel, and the other is the enterprise management and management responsible person, which is