会计工作正常秩序的建立和会计任务的顺利完成,必须有一个同经济管理体制相适应的会计工作管理体制。国家为了加强宏观经济管理,在会计工作上,必须使成千上万个单位的会计核算资料在统一的财会制度和统一部署下,及时、系统、全面地搜集与汇总起来,为评价经济效益,预测经济前景,拟定经济计划提供可靠的依据,因而要求对会计工作实行统一领导。同时,由于各地区的具体情况不同,各部门、各单位在业务性质、经营方式、管理方法等方面也各有特点,又必须在统一领导的原则下,实行分级管 The establishment of the normal order of accounting work and the successful completion of accounting tasks must have an accounting work management system that is compatible with the economic management system. In order to strengthen macroeconomic management, in order to strengthen macroeconomic management, the state must make the accounting data of thousands and thousands of units collected and summarized in a timely, systematic and comprehensive manner under the unified accounting system and unified arrangement so as to evaluate the economic benefits, Forecasting economic prospects and formulating economic plans provide a reliable basis, thus requiring unified leadership over accounting work. At the same time, due to the specific conditions in different regions, various departments and units also have their own characteristics in terms of business nature, mode of operation and management methods, and they must implement the principle of unified leadership