全国供销合作总社关于贯彻执行《会计人员职权条例》试行办法中明确指出:“县以上各级供销社及地区以上企业都必须单独设置财会机构,配备与工作相适应的财会人员”.但是,不少地方和单位对此并没有引起足够的重视.我们曾在某地作过一次调查,在县以上供销社及地区以上企业中,仍有近50%的企业是与计统、基基、储运、物价等混设机构的.从几年的实践来看,财会机构混设的弊病很多. 笔者认为,单独设置财会机构是必要的.在经济体制改革中,不仅不能撤并财会机构,削弱财会 National Federation of Supply and Marketing Cooperatives on the implementation of the “Accounting Staff Ordinance” pilot approach clearly states: “County level and above all levels of supply and marketing cooperatives and enterprises at or above the region must set up a separate accounting institutions, equipped with the work of the accounting staff.” However, Many localities and units have not paid enough attention to this. We conducted a survey in a certain place. Among the supply and marketing cooperatives above the county level and those above the district level, nearly 50% Storage and transportation, price and other mixed agencies.From a few years of practice, many shortcomings of the mixed accounting institutions.I think that it is necessary to set up a separate accounting institutions.In the economic system reform, not only can not withdraw the accounting institutions, Weaken the accounting