会计机构、会计人员的主要职责除按《会计法》进行会计核算和会计监督外,还有一项很重要的任务,就是《会计法》第22条第3款规定的“拟定本单位办理会计事务的具体办法”。但是,据笔者所知,许多单位只是机械地、笼统地执行上级颁发的会计制度,而不是根据这些制度所规定的原则,制定一套适合本单位具体情况的实施细则和办法。其主要原因是:(1)建国以来,会计工作的管理权被牢牢地控制在上级部门手里,强调会计制度的统一性和权威性,而忽视会计制度的灵活性和针对性,严重束缚了会计人员制定会计事务具体处理办法的积极性,导致一些会计机构、会计人员处处等待上级规定,事事依靠上级通知,不管统一会计制度的内容是否完全适合本单位的情况,统统采取拿来主义。(2)有些会计人员认为只要做好 In addition to the accounting and accounting supervision under the Accounting Law, there is also a very important task for the main responsibilities of accounting institutions and accountants. The important responsibility of the accounting department and accounting staff is that “Article 22, paragraph 3, of the Accounting Law stipulates that” The specific approach. However, as far as I know, many units merely implement the accounting system issued by their superiors mechanically and generally, rather than formulate a set of implementation details and measures suitable for the specific conditions of their own units in accordance with the principles stipulated in these systems. The main reasons are as follows: (1) Since the founding of the People’s Republic of China, the management power of accounting work has been firmly controlled by the higher authorities, emphasizing the unity and authority of the accounting system while neglecting the flexibility and pertinence of the accounting system and severely restraining Accounting staff to develop specific measures for the accounting treatment of the initiative, leading to some accounting institutions, accounting staff waiting for the provisions of higher authorities everywhere, rely on the higher notice, regardless of uniform accounting system is completely fit for the situation of this unit, all taken take. (2) Some accountants believe that as long as well