《财务与会计》在1998年第4期,刊登财政部会计司《关于会计人员委派制试点情况的调查》一文之后,全国不少会计期刊,针对这个问题展开了热烈的讨论。归纳起来,有 Finance and Accounting was published in the fourth issue of 1998 and published in the Accounting Department of the Ministry of Finance on the investigation of the commissioning of accounting personnel. Many accounting journals nationwide launched a heated discussion on this issue. To sum up, there is