如何在我国推广会计委派制--财务会计委派制方案的探讨

目前，我国会计报表的失真现象及所造成的后果是十分严重的，已引起会计理论界和实务界的高度重视。国内对会计委派制的探讨和试点即是相关的一个重要举措。研究的基本设想是建立财务会计委派制。财务会计委派制就是由会计中介机构对企业财务会计部门的会计人员进行委派，而管理会计部门的会计人员由企业自主聘任。财务会计委派制使会计委派制的具体实施方案更具有可操作性，符合现代企业制度，但这一设想仍然需要深入探讨和在实际中的检验。

How to Implement Appoints Method of Accounting in China

At present, our country regardless of theory circle or real affair circle, appoint view that make have heavy difference relatively to accountant. In view of this,it appoints theoretical foundation that the already existing accounting department will divide into two, will set up the accounting for management department and financial accounting department respectively.The appoints method of financial accountant is in conformity with the modern enterprises principle, but this tentative plan is still needed thorough probe and discussion.