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<meta name='DC.Description' content='24年9月，國民政府修正「設置中央各機關會計人員辦法」，其中第1項規定，財政部、鐵道部、交通部、軍政部、海軍部，各設會計處，由主計處呈請任命會計長，掌管該處事務，並受部長之指揮監督。

當時的財政部長孔祥熙，呈文主張由財政部設置計核司，他指出財政部是財物行政總匯之區，與鐵道、交通、軍政、海軍等部情形不同，財政部與會計相關的經辦事務，除了財物統計之外，還包括了關於財政部與所屬機關的歲計會計事務、關於中央財政的總核事務，以及關於地方財政的監督事務兩項。

孔祥熙認為，有關中央與地方財務的總核及監督，屬於' />
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