目前,会计人员的双重身份,不利于会计人员对单位经济活动进行监督;不利于财政部门对会计人员进行更直接更有效的监督和保护;不利于政府有关部门职能的转变。要改变这种局面,就应认真总结试点地区实行会计委派制的成功经验,加大改革力度,以点带面,大力推广,最终全面实现会计人员的统管统派。 At present, the double identities of accountants are not conducive to the accounting staff to monitor the economic activities of units; not conducive to the financial sector more direct and effective accounting personnel to monitor and protect; is not conducive to changes in the functions of government departments. In order to change this situation, we should conscientiously sum up the successful experience of practicing the accountant delegation system in the pilot areas, intensify the reform so as to promote it in a point-by-point manner and eventually fully realize the unified management of accountants.