近年来,会计理论界仍有人主张“成立国家会计局,财会人员集中由会计局统管委派”。笔者认为,财会人员集中由会计局统管委派的构想,不符合深化改革、转换企业经营机制的要求,存在着以下几方面的问题:一、会计人员集中由会计局统管委派,与转换企业经营机制的精神相悖国务院发布的《全民所有制 In recent years, some people in the field of accounting theory still advocate “the establishment of the State Accounting Bureau and the centralized accounting and accounting appointments by accounting bureaus.” The author believes that the financial accounting staff centralized management by the Accounting Authority delegate does not meet the requirements of deepening the reform and changing the operating mechanism of the business, there are the following aspects: First, the accounting staff centralized by the accounting bureau to delegate, and transform the business operation mechanism Contrary to the spirit of the State Council issued the “ownership by the whole people.”