为了适应市场经济发展的要求,无论是行政、事业单位,还是以营利为目的的现代企业,都需要建立起以专家集团为管理主体的科学管理体系,使单位的权利机构、监督机构、决策和执行机构之间相互对立、权责明确,形成制约关系。会计从本质上看是单位的一项管理工作,也是 In order to meet the requirements of the development of market economy, both the administrative institutions and the public institutions or the profit-oriented modern enterprises need to establish a scientific management system with the expert group as the main body of management so that the units of the rights, supervisory bodies, decision-making and The executive agencies are in opposition to each other, their rights and responsibilities are clear, and they form a restrictive relationship. Accounting is essentially a unit of management, as well