财政部行政政法司殷路长撰文认为 ,会计委派制宜谨慎推行 ,不能盲目 ,不能一刀切 ,不能一哄而起 ,以避免重蹈我国一些历史阶段的覆辙。因为它虽有一些优点 ,但存在五个“难以”。一是难以妥善处理委派会计与被委派单位之间的行政关系 ;二是难以加强对委派会计的业务培训和思想? Yin Long, author of the Department of Administrative, Political and Economic Affairs of the Ministry of Finance, argues that accountant appointees should be implemented with caution. They should not be blind, they can not be applied across the board, and they must not be swerve together to avoid repeating the mistakes made in some historical stages of our country. Because it has some advantages, but there are five “difficult.” First, it is difficult to properly handle the administrative relationship between the delegated accountants and the appointed units. Second, it is difficult to strengthen the business training and thinking of the delegated accountants.