会计工作不仅是经济管理的组成部分,而且是一项十分重要的经济基础工作。为了规范会计工作,保证其在经济管理中发挥作用,政府部门应在宏观上对会计工作进行必要的指导、监督和管理。新《会计法》把会计监管的任务赋予了财政部门。作为财政部门的会计管理机构,应充分发挥执法主 Accounting work is not only an integral part of economic management, but also a very important economic foundation work. In order to standardize accounting work and ensure its role in economic management, government departments should provide the necessary guidance, supervision and management of accounting work macroscopically. The new “Accounting Law” assigned to the financial sector the task of accounting regulation. As the accounting department of the financial sector, law enforcement should be given full play