任何一个行政事业单位,不论业务量的大小,现在一般都设置了财会机构,配备了财会人员。从一个单位来看,这是合情合理的,从整个财会工作考虑,却有必要进行改革。当前由于财会人员缺乏,如果财会机构过多,正如汽车多、司机少一样,势必让不会开车的人也去驾驶车辆,那样是不会不出事故的。我建议设立财会机构首先要以财会工作的业务量为标准,凡业务量小的单位,一律不设财会机构,这些单位的财会工作一律由主管单位或其他邻近单位的财会机构代办,或改为报帐单位,指定一人办理(或兼办)经费领报和固定资产的管理。主管单位(或代办单位)财会机构除向财政部门报送报表外还要向基层单位提供收支情况。另一种办法,一切财会工作人员统统由财政部门领导,财政部门按系统建立若干 Any one of the administrative units, regardless of the size of the business, are now generally set up an accounting institution, equipped with accounting personnel. Judging from one unit, this is reasonable. From the perspective of the entire accounting work, it is necessary to carry out reforms. At present, due to the lack of finance and accounting staff, if there are too many accounting institutions, just as there are so many cars and fewer drivers, it is bound to allow those who can not drive to drive the vehicles so that no accidents will happen. I suggest that the establishment of accounting institutions should first be based on the volume of business accounting work as a standard, where small-volume units, all without the establishment of financial institutions, these units of the accounting work by the competent units or other neighboring units of the accounting institutions charge d’affaires, or Reimbursement units, the designated one for (or concurrently) funding and fixed assets management. In addition to submitting financial statements to the financial department, the accounting department of the competent unit (or agent unit) shall also provide receipts and payments to the establishments. Alternatively, all financial and accounting staff are led by the financial department and the financial department establishes some by the system