发挥业务主管部门和其他政府管理部门在监管会计工作中的作用,是国家法律的要求。根据《会计法》的规定,财政部门是会计工作的主管部门,在会计工作管理中处于主导地位。但是,对会计工作的监管,除了财政部门要发挥主导作用外,还要发挥业务主管部门、政府其他管理部门的作用。会计工作是一项社会经济管理活动,会计资料是一种社会性资源。政府管理部门在履行管理职能时,都会涉及有关单位的会计事务和会计资料。同时,有关法律也赋予了政府有关管理部门监督检查相关会计事务、会计资料的职责。因此,《会计法》第三十三条第一款规定:“财政、审计、税务、人民银行、证券监管、保险监管等部门应当依照有关法律、行政法规规定的 It is the requirement of national laws to play the role of business authorities and other government departments in supervisory accounting. According to the ”Accounting Law“, the financial department is the accounting department in charge of accounting management in a dominant position. However, the supervision of accounting work, in addition to the financial sector to play a leading role, but also to play the competent business departments, other government departments. Accounting work is a social and economic management activities, accounting information is a social resource. Government management departments in the performance of management functions, will involve the units of accounting and accounting information. At the same time, the relevant laws also give the relevant government departments to supervise and inspect the accounting affairs and accounting information. Therefore, the first paragraph of Article 33 of the Accounting Law states: ”The departments of finance, auditing, taxation, the People’s Bank of China, securities regulatory and insurance regulatory departments shall, in accordance with the provisions of relevant laws and administrative regulations