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《财会通讯》月刊今年第5期刊登了陶德雄《试论会计局产生的客观必然性和发展前景》一文。文章说,自1988年全国第一个会计局在老河口市成立后,湖北又有襄樊、应城、南漳、罗田、安陆等11个会计局相继建立。同时,山东莱芝市、河南新郑县等地会计局也宣告成立。当前对于会计局的建立及其作用虽然褒眨不一,但总的来说是赞成者多,反对者少。广大财会人员希望建立会计局,以保证他们能够依法行使职权。财政部门希望探索会计事务管理的新路,以加强财政基础工作。
In the fifth issue of this year, “Accounting Newsletter” published Tao Dexiong’s article “On the Objective Necessity and Development Prospects of Accounting Bureau”. The article said that since the establishment of the first accounting bureau in Laohekou in 1988, another 11 accounting bureaus such as Xiangfan, Yingcheng, Nanzhang, Luotian and Anlu have been set up in Hubei. At the same time, Shandong Lezhi City, Henan Xinzheng County Accounting Bureau has also been announced. At present, although the establishment and role of the Bureau of Accounting are mixed, they are generally in favor of many, with few opponents. The majority of financial accountants want to establish a Bureau of Accounting to ensure that they can exercise their powers according to law. The finance department hopes to explore new ways of accounting affairs management so as to strengthen the financial foundation.