独立性和服务性,这是委派会计执行职务时,经常要面对的现实。笔者认为,处理好独立性与服务性这一对矛盾,是当好委派会计重要的一环,也是委派会计执行职务艺术之所在。 Independence and service, which is often the reality of the appointment of accountants to perform their duties. The author believes that dealing with the contradiction between independence and service is an important part of the well-appointed accounting and the place where the art of assigning accounting is performed.