根据会计法第二十三条：“国有企业、事业单位的会计机构负责人、会计主管人员的任免应当经过主管单位同意。不得任意调动或者撤换”。结合国务院有关整顿会计秩序的文件精神，针对目前的企业事业单位不经主管部门的同意自行更换财务主管人员的作法，应依照《会计法》规定予以 According to Article 23 of the Accounting Law: “The appointment and dismissal of the chief accountant and chief accountant of the state-owned enterprises and institutions shall be subject to the approval of the competent authority and shall not be arbitrarily transferred or replaced.” In line with the State Council document on the rectification of the accounting order, in the light of the fact that the current enterprises and public institutions shall independently replace their financial supervisors without the consent of the competent department, they shall, in accordance with the provisions of the Accounting Law,