In a word, the SQL Server Agent Account is used for general job automation and task execution in SQL Server.
SQL Server proxy account defines a security context in which a job step can run. Each proxy corresponds to a security credential. To set permissions for a particular job step, create a proxy that has the required permissions for a SQL Server Agent subsystem, and then assign that proxy to the job step.
Set the Service Startup Account for SQL Server Agent
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Zoe Hui
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