根据革命导师关于个别会计向社会会计转化的思想,参考国外,特别是南斯拉夫的经验,结合我国的会计实践,提出在我国实行社会会计的初步设想。一、设置国家会计局在我国现行的经济管理体制中,还没有一个独立的会计管理体系,会计作为财政的基础被纳入财政管理体系之中,受财政所制约。为改变这种状态,在全国范围内成立统一的、独立的会计体系,是十分必要的。具体设想是在国务院下设“国家会计局”,各省市和地方设立会计分局、支局以及会计管理处。这样,从中央到地方,就形成了统一的会计组织体系,这个体 According to the ideas of the revolutionary mentor about the conversion of individual accounting to social accounting, with reference to the experience of other countries, especially Yugoslavia, combined with our country’s accounting practice, we put forward the tentative plan of implementing social accounting in our country. I. Setting up the National Accounting Bureau In China’s current economic management system, there is no independent accounting management system. Accounting is incorporated into the financial management system as the basis of finance and controlled by the financial authorities. In order to change this state, it is absolutely necessary to establish a unified and independent accounting system nationwide. The specific idea is to set up a “State Accounting Bureau” under the State Council, and establish accounting branch offices, branch offices and accounting administration offices in all provinces, cities and localities. In this way, from the central to local, formed a unified accounting organization system, this body