刘德银同志在《会计研究》1989年第3期上撰文认为,有计划的商品经济下的会计模式是间接控制型的宏观会计管理机制、经营型的微观会计经营机制和市场型的社会会计服务机制三位一体的会计运行机制。间接控制型的宏观会计管理机制包括,独立的会计领导机构;与企业一体化的会计人员管理体制;统一而灵活的会计制度;健全的会计法规体系;行业会计管理和宏观会计核算等。经营型的微观会计经营机制包括会计组织体系和会计工作体系两个部分。会计组织体系分为三个层次:①总会计师。作为企业会计工作的最高领导人,主要负责企业的价值管 Comrade Liu Deyin wrote in the 3rd issue of Accounting Research in 1989 that the accounting mode under a planned commodity economy is an indirectly controlled macro-accounting management mechanism, a management-oriented micro-accounting management mechanism and a market-based social accounting service mechanism Trinity accounting operating mechanism. Indirect control of the macro-accounting management mechanisms include independent accounting leadership; and enterprise integration accounting personnel management system; unified and flexible accounting system; a sound accounting rules and regulations; industry accounting management and macro-accounting. Management of micro-accounting mechanism includes accounting system and accounting system of work in two parts. Accounting organization system is divided into three levels: Chief Accountant. As the top leader in corporate accounting, is mainly responsible for the value of the enterprise management