会计委派制：遏制腐败的创新之道

会计委派制是指由政府统一向所属部门、企业、事业单位委派会计并对其进行统一管理的制度。由于会计委派制具有保证国家法律法规执行、实行全方位实时监督、建立利益分离机制和降低廉政建设成本的优点，在腐败严重、反腐刻不容缓而又效果不佳的今天，它不失为廉政建设的一种有效手段。会计委派制关键是会计不腐败，因而在运行中必须建立任职资格、职务保障、生活保障、任职回避、定期交流和奖励惩处等制度。这样，会计委派制度才能取得预期效果。

Accountant-appointed System: a Newborn Way of Counter-corruption

Accountant-appointed system means that the government appoints accountants to work in their affiliated department and enterprises etc and takes them into unified control. For advantages of assurance of implementing law, practice of overall and timely supervision, mechanism of interest- separated and economy in upright governing establishment, the accountant-appointed system is deserved to be an efficient method in circumstances of serious, universal corruption and urgent but inefficient counter- corruption. In practice, we must make sure that appointed accountants are upright and not corrupt, which demands that we set up systems of qualification of appointee, guarantee of post and living,evasion of appointment, regular exchange of appointee, praise and punishment to gain expecting results.