为了完善现行会计管理体制,目前有人提出单独成立会计局或会计公司的设想,并已有少数地方率先成立了会计局。然而这种改革措施虽然能克服现行会计管理体制中的一些弊病,但缺乏法律、政策和理论上的依据,也难以为企业所接受。其一,有违政治体制改革和当前治理整顿的要求。各级财政部门本来就设有会计管理机构,新设立局级或公司机构必然要铺大 In order to perfect the current accounting management system, some people have put forward the idea of ​​setting up a separate accounting office or an accounting firm. A few places have already set up the Accounting Bureau. However, although such reform measures can overcome some of the shortcomings in the existing accounting management system, it lacks legal, policy and theoretical basis and is hard for enterprises to accept. First, it violates the requirements of political system reform and current rectification. Financial departments at all levels have already set up accounting management agencies, the establishment of the bureau or the new company must be large