在推广会计委派制过程中，许多地方取得了初步成效和经验。由于尚处在探索阶段，各地推进会计委派制的做法不尽相同，各有特色。但归纳起来，必须处理好以下几个关系：１．统一管理与区别对待相结合（１）人员管理的统一。就是按照“统一管理、统一委派、分职任免、定期轮岗” In the process of promoting the appointment of accountancy commissioners, many places have achieved initial success and experience. As we are still at an exploratory stage, the practice of promoting accountant appointments in various places varies from place to place. But to sum up, we must handle the following relationships: 1. Combination of unified management and differentiation (1) the unity of personnel management. In accordance with the “unified management, unified appointment, division of duty appointment and dismissal, regular rotation”