To avoid distorted accounting information, many places are trying the account appointment system. It produces good results, and such problem need to solve as lack of legal basis, contrast with some current legal clauses, and the relatively high cost.

• 在解决当前会计信息失真这一问题上 ,不少地方正在试行会计委派制度 ,它的出现和应用 ,在试点地区产生了良好的效果 ,但也存在一些问题需要解决 ,如缺乏其存在的法律依据 ,并与现行的某些法律条文相悖 ,在某种程度上制约了企业的快速发展 ,且成本较高。