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编辑同志:为了更好地执行国家赋予会计人员的职权,充分发挥会计人员的作用,非常有必要建立管理会计的专门机构。现在中央财政部已设有会计司,但省、地、县财政部门还没有设;财政部的会计制度司现在也只管业务,不管人员;会计人员都是由各单位、各部门自己管。许多会计人员其所以不敢坚持原则,就是怕本单位领导的打击报复,给“穿小鞋”。有的单位严重违反财经纪律,会计人员一坚持原则,领导就不满,就要处处刁难,阻挡他们行使职权,甚至调动他们的工作,撤销会计职务,
Editorial comrades: In order to better implement the state mandate given to accountants, give full play to the role of accountants, it is very necessary to establish specialized agencies to manage accounting. Now the Central Ministry of Finance has set up an accounting department, but the provincial, prefectural and county financial departments have not yet set up; the accounting department of the Ministry of Finance now only manages its business, irrespective of personnel; and its accountants are all controlled by various units and departments. Many accountants so dare to adhere to the principle that it is afraid of the unit’s leadership retaliation, to “wear shoes.” Some units seriously violated the financial and economic discipline. As soon as accountants insisted on principle and leaders were dissatisfied, they tried hard to stop them from exercising their powers and powers, even mobilized their work and canceled their accounting posts.