会计学会与财政部门的关系,我个人的理解和认识是随着形势发展和不断学习而逐步深化和提高的。一、会计学会是学术性、群众性的社会团体。过去认为财政部门是会计学会的挂靠单位,但后来从参加会计学会工作的实践中使我体会到,不能把财政部门仅仅看作是挂靠单位,而应该同时看作是领导单位。这种领导关系虽然没有理论根据,但实际情况确己形成。我们桂林市财政局的领导,把市会计学会看成是局的一个单位,把学会工作看成是局的工作,把学会聘请的工作人员看成是局聘请的 Accounting Association and the financial sector, my personal understanding and understanding is gradually deepened and enhanced with the development of the situation and continuous learning. First, Accounting Society is an academic, mass social groups. In the past, the financial department was regarded as the affiliated unit of the Institute of Accounting. However, from the practice of accounting association, I realized that the financial department should not be regarded as a unit of affiliate but as a unit of leadership at the same time. Although there is no theoretical basis for this leadership relationship, the actual situation has indeed taken shape. We Guilin Municipal Bureau of Finance leadership, the City Accounting Association as a unit of the Bureau, the Institute as a Bureau of the work, the Institute hired staff to see the Bureau hired