建立会计局对会计人员实行专业化管理,作为新的管理体制,不同部门和不同层次的人员对其有不同的看法,就是同一部门和同一层次的人,其观点也不尽相同,甚至相差甚远。本文在综合各种不同看法的基础上谈谈相应对策。(一)一般来讲,财政部门对成立会计局皆持重视和支持的态度。目前各地已成立的会计局仍属财政局领导,这符合《会计法》的基本精神,对财政部门有益无害。但也有一些财政部门的同志感到没有必要成立会计局,认为这样反而会降低会计管理部门的威信,原会计管理部门之所以在各个基层单位有较高威信和指导作用,是因为会计管理部门在财政部门之内,代表了国 The establishment of Accounting Bureau to professional management of accounting personnel, as a new management system, different departments and people at different levels have different views on them, that is, the same department and the same level of people, their point of view are not the same, or even very different far. This article based on a variety of different views on the basis of the corresponding countermeasures. (A) In general, the financial sector attaches great importance to and supports the establishment of the Accounting Bureau. At present, the accounting bureaus that have been established in various places are still under the leadership of the Finance Bureau. This is consistent with the basic spirit of the Accounting Law and is of no harm to the financial sector. However, some comrades in the financial sector feel that there is no need to set up an accounting bureau. They think this will actually lower the prestige of the accounting administration. The reason why the former accounting administrations have higher authority and guidance in various grass-roots units is that the accounting administration departments in the financial Within the department, on behalf of the country