《会计法》第五条明文规定:“国务院财政部门管理全国的会计工作。地方各级人民政府的财政部门管理本地区的会计工作。”根据这一规定,八年来全国各级财政部门做了大量的管理会计的工作。但是,某些地方的财政部门,由于认识问题以及其他原因,而未能认真地、全面地履行上述职责。笔者现就这方面的情况和问题作一些回顾与探讨。一、什么是财政部门应该管理的会计工作《会计法》所规定的财政部门应该管理的“会计工作”,笔 Article 5 of the Accounting Law expressly states: “The financial department of the State Council administers the accounting work of the whole country. The financial departments of local people’s governments at various levels manage the accounting work in this region.” According to this regulation, the financial departments at all levels in the country have done A lot of management accounting work. However, the financial departments in some places have failed to carry out these duties in a serious and comprehensive manner because of problems of understanding and other reasons. The author now makes some reviews and discussions on the situation and problems in this regard. First, what is the accounting department should be managed by the financial sector “Accounting Law” under the accounting department should be managed by the “accounting work”, pen