完善会计委派制必须正确处理的几个核心问题

会计委派制是从机制和源头上预防和治理腐败问题的一种有效措施，在总结试点经验的基础上，为确保会计委派制的有效实施，规范和完善会计委派制，需要明确会计委派制的主体和客体，规范会计委派制的实施范围和委派方式，明确委派会计的职责与权限，建立对委派会计人员的激励、约束机制，制订与会计委派相配套的管理制度。

Core Problems to be Resolved for Perfecting Accountant Appointment System

In view of the fact that Accountant Appointment System is an effective measure to prevent and eliminate corruption from mechanisms and source, therefore, based on the experience of experimental units,in order to ensure the effective enforcement of Accountant Appointment System and to standardize and perfect it. It is necessary for us to clarify its subjects and objects, standardize its scope of enforcement and its mode of appointment,to clarity the responsibility and authority of appointed accountants,to establish the stimulant and restraint mechanism for appointed accountants,and eventually to frame the administrative rules fitting the Accountant Appointment System.