１９９９年，山西省财政厅在总结１９９８年工作的基础上，坚持“巩固、发展、完善、提高”的八字方针，把会计委派制试点工作做为全省会计管理工作的重中之重，力争在１９９９年再上一个新台阶。其总体要求是：在总结已有经验的基础上，省、地（市）、县三级同时开展会计委派 In 1999, on the basis of summing up the work in 1998, Shanxi Provincial Department of Finance insisted on the principle of “consolidating, developing, perfecting and improving” and took the pilot program of the CPA as the top priority of the province’s accounting management In 1999 to a new level. The overall requirement is: on the basis of summing up the existing experience, the provincial, prefecture (city) and county levels also carry out the accounting appointments