目前，各地推行的会计委派制试点工作中，委派会计人员大都来源于两种渠道：一是在岗的本单位会计人员，二是在系统内或从其他有关部门调用。但在实际使用在使用中存在委派会计人员工资福利难以平衡的问题。因此，影响会计委派工作顺利实施。　　为了解决这一问题，笔者建议委 At present, most of the accountants commissioned by the CPA all over the country come from two sources: one is the accounting staff in their posts and the other is in the system or from other relevant departments. However, in actual use, there is a problem that it is difficult to balance the salary and welfare of accredited accountants. Therefore, the impact of the appointment of the successful implementation of accounting. In order to solve this problem, I propose to appoint