从会计职责看，会计人员有权对本单位的财产物资、经济活动实施监督；有权对违反国家利益的财务收支活动进行监督；有权抵制一切财务活动的不法行为。要完成这些任务，会计人员除自身必须具备必要的专业知识、专业技能及遵守国家有关的法律法规外，在管理体制上，各单位会计人 From the perspective of accounting duties, accountants have the power to supervise the property, materials and economic activities of their own units; to supervise the financial revenues and expenditures in violation of national interests; and to resist any wrongful acts of financial activities. To accomplish these tasks, accounting personnel in addition to their own must have the necessary professional knowledge, expertise and compliance with relevant state laws and regulations, in the management system, the accounting unit of each unit