据报载，荆州市沙市区对行政事业单位实行会计委托代理制，区直行政事业单位不设财务科，其收支由区财政局设立的区直机关财务核算中心统一代理。即所谓“局帐区管”。笔者认为，“局帐区管”好处甚多，值得提倡。按照传统作法，各单位自己管帐，由于缺乏必要的监督机制，有的? According to reports, Shashi District, Jingzhou City, the implementation of accounting agency commissioned by the administrative agency system, the district straight administrative institutions without the Finance Section, the revenue and expenditure by the District Bureau of Finance set up the financial institutions directly under the central financial accounting agency. The so-called “account management”. The author believes that “Bureau Account Management” a lot of benefits, it is worth promoting. In accordance with the traditional practice, all units themselves account management, due to the lack of necessary monitoring mechanism, and some?