To counter the common phenomenon of accounting information distortion in enterprises at present, the necessity of establishment of accountant appointment system is put forward.
针对当前企业会计信息普遍失真现象，提出建立会计委派制的必要性。
This article makes a brief exploration of the main contents and practice procedure of the system of the appointment of chief accountant at fundamental level of commercial bank.
本文就商业银行基层机构实行会计主管委派制的主要内容、推行程序试作初探。
In this paper, causes of the conflictions are analyzed, with an aim of providing reference for the smooth implementation of accountant appointment system in colleges.
文章试图通过分析实施会计委派制度的高校与内部二级单位的利益关系及产生利益矛盾的原因，为今后会计委派制度在高校的顺利实施提供借鉴。
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