修订后的《会计法》第七条规定财政部门主管会计工作。财政部会计司在“关于修改《会计法》的说明”中指出 :虽然财政、税务、审计机关都有权监督检查各单位的财务会计资料 ,但不是所有有权监督检查的机关都是《会计法》的执法主体 ,只有财政机关才是《会计法》的执法主体。因 Article 7 of the revised Accounting Law stipulates that the finance department shall be in charge of accounting work. The Accounting Department of the Ministry of Finance pointed out in the Note on Amending the Accounting Law that although the financial, tax and auditing authorities have the right to supervise and inspect the financial and accounting data of all units, not all the authorities that have the right to supervise and inspect are “accounting Law ”of the main body of law enforcement, only the financial organ is the“ law ”of the law enforcement body. because