张宏林撰文指出：会计人员由政府成立的委派机构集中管理 ,并在所辖各部门统一确定任职单位、统一调配的会计委派制度 ,为会计人员充分行使职权提供了保障。如何使委派制有序运作 ,笔者提出应处理好的几种关系。一、正确处理服务与监督的关系作为委派会计 ,从其隶属关系看较具 According to Zhang Honglin’s article, accountants are centrally managed by the appointed agencies set up by the government, and they are uniformly assigned units under their jurisdiction to uniformly allocate the accountants’ appointment system so as to provide guarantee for the full exercise of their powers by accountants. How to make the appointment system work in an orderly manner, I propose several relationships that should be handled well. First, the correct handling of the relationship between service and supervision As a delegated accountant, from the perspective of their affiliation