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会计管理，又称会计管制，是指为了规范企业会计行为而由政府或经政府授权的管理机构或行业公会等组织采取的干预、调节、管理行为以及因此而形成的会计规则。世界各国的会计管理体制因社会、政治和经济环境不同而具有不同的特点，但总体上均由法律性管制、行政性管制和社会性管制等要素构成。我国现行的会计管理体制存在着有法不依、执法不严，行政性管制“政出多门”，职能不清和社会性管理机制不完善等缺陷，从而提出了完善我国会计管理体制的改革措施。企业会计人员与企业管理当局是一种直接的委托代理关系，企业会计行为是企业行为，而不是政府行为，由政府委派企业会计人员是不恰当的。作为政府，对企业会计行为的规范，应从建立和健全企业会计管理体制入手。
Accounting management, also known as accounting control, refers to the intervening, regulating and managing behaviors and the accounting rules formed by the government or the government-authorized management organization or trade association in order to regulate the accounting behavior of enterprises. The accounting management systems of different countries in the world have different characteristics due to different social, political and economic environments, but they are generally composed of such elements as legal control, administrative control and social control. The existing accounting management system in our country has such defects as lack of law, lax enforcement and administrative control, and its functions are not clear and the social management mechanism is imperfect. Therefore, the reform measures to improve our accounting management system are put forward. Enterprise accounting staff and business management authority is a direct agency relationship, corporate accounting behavior is the behavior of enterprises, rather than government behavior, the government delegated corporate accounting staff is not appropriate. As a government, the standardization of accounting practices should start with the establishment and improvement of the accounting management system of enterprises.