1建立和健全会计机构,完善会计监督体系会计机构是企业负责组织和从事会计工作的职能部分。各企业应根据会计业务的需要,设置会计机构,或者在有关机构中设置会计人员并指定会计主管人员;不具备设置条件的,应当委托经批准设立从事会计代理记帐业务的中介机构代理记帐。为了更好 1 Establish and improve accounting institutions, improve the accounting supervision system Accounting institutions are responsible for organizing and conducting accounting functions of the enterprise. All enterprises shall set up accounting institutions according to the needs of accounting services or set up accountants and designated chief accountants in the relevant institutions. If they do not have the conditions for setting up, they shall entrust accounting agencies that have been authorized to establish intermediary institutions engaged in accounting and accounting services . To be better