《会计法》赋予上级主管单位的职责,概括地说,就是领导会计机构、会计人员执行《会计法》,保障会计人员的职权不受侵犯。这里既包括主管单位本身的会计机构、会计人员,也包括所属单位的会计机构、会计人员。具体地讲,有以下五个方面:一是及时处理会计人员提出的书面报告;二是把好所属企事业单位会 Accounting Law gives the higher authorities the responsibility, in a nutshell, is to lead the accounting agencies, accounting personnel to implement the “Accounting Law” to ensure that accountants are not violated. Here include both the accounting unit of the unit in charge of accounting, accounting staff, but also the accounting units, accounting staff affiliated units. Specifically, there are the following five aspects: First, timely processing of accounting staff to submit a written report; the second is to good enterprises and institutions will be