委派会计人员的管理工作一般由相对独立的机构负责，而现行体制下，会计人员的管理权限分属所在单位。因此，要推行会计委派制，首先应做好这两种管理机构之间的衔接。推行会计委派制，首先要求委派会计管理机构和现行会计管理机构（即会计所属单位，下同）在服从大局的前提下 The management of accredited accountants is generally handled by a relatively independent body. Under the existing system, accountants’ administrative authority falls into their own units. Therefore, to carry out the accounting appointments system, we should first make the connection between the two regulatory agencies. The implementation of the accounting appointments system, first of all require the appointment of accounting management institutions and the existing accounting management institutions (accounting units, the same below) subject to the overall premise