会计委派制实行分级委派、分级管理。省局负责地市局及省局直属单位的会计委派，地市局负责所辖县局会计委派制的组织、管理和实施。在运作模式上，采取上级委派和集中报账两种方式。上级委派制即实行双重管理，以业务主管部门为主，上级局负责考核任免，所驻人员同时向上级主 Accounting appointments to implement hierarchical apportionment, hierarchical management. The provincial bureau is responsible for the appointing of municipalities directly under the Central Government and the units directly under the provincial government. The municipal council is responsible for the organization, management and implementation of the accountant appointing system under the jurisdiction of the county magistrate. In the mode of operation, to take higher authority and centralized reimbursement in two ways. Higher-level delegate system that is the implementation of dual management, mainly to the competent business department, the higher bureau responsible for appraisal appointment and dismissal, the staff at the same time to the higher level