新修订的《会计法》确定了财政部门主管会计工作的地位，明确了监管范畴，扭转了以前会计工作管理主体模糊、无序的状态。这对我们基层财政部门而言，职能扩大了，任务加重了，工作更具体了，要求更高了。如何开拓思路，以新《会计法》出台为契机，加强财政部门的监督管理职能? The newly revised Accounting Law determines the position of the financial department in charge of accounting work, clarifies the scope of supervision, and reverses the vague and disorderly status of the former accounting management body. For our grass-roots financial departments, their functions have been expanded, the tasks have been aggravated, the work has been more specific and the demands have been even higher. How to develop ideas, the introduction of the new “Accounting Law” as an opportunity to strengthen the supervision and management functions of the financial sector?