不少同志从当前会计人员和会计工作在企业的处境出发,提出了将企业的会计机构(包括会计业务和人员)划归财政部门直接领导,以便财会人员在企业中更好地独立行使职权和发挥会计部门的职能作用。对此,就管见所及,谈点粗浅的看法: 首先,关于财会人员编制应否划归财政部门的问题。所有财会人员的任免、晋升、考核和奖惩等由财政机关统一管起来,这种要求,是对当前会计人员在履行职责中处境困难的反映,是可以理解的。但是这个问题,随着党风和社会风气的不断好转,会逐步得到解决。其次,关于会计业务是否需要划归财政部门直接领导的问题。我认为,如果从更好地监督企业经 Starting from the current situation of accounting personnel and accounting work in enterprises, many comrades put forward that the accounting institutions (including accounting business and personnel) of enterprises should be directly led by the financial department so as to enable them to exercise their functions and powers better and independently in enterprises Play a functional role of the accounting department. In this regard, I can see, talk superficial view: First of all, on the accounting staff should be assigned to the financial sector issues. All financial accounting appointments, promotion, appraisal and rewards and punishments by the financial authorities unified management, this requirement is a reflection of the current accountants in the performance of their duties difficult situation, is understandable. However, this issue will be gradually solved with the continuous improvement of the party style and social ethos. Second, the question of whether the accounting business needs to be placed under the direct leadership of the financial sector. I think, if from better monitoring of the business