适合中国国情的会计人才管理体制的构建

Construction of accounting personnel management system suitable for national conditions of China

我国现行会计从业人员管理模式是一种"双重管理模式",导致脱胎于计划经济体制之下的会计人才队伍独立性差,大量会计信息失真。为保证会计人员的独立性和会计信息的质量,加速我国企业会计人员管理体制与国际接轨,回顾我国会计人才沿革,分析我国现行会计从业人员管理模式及存在的问题,在借鉴国外会计人员管理体制实践的基础上,提出构建适合我国国情的会计人才管理体制的建议。

The current model of accounting management in China is a “dual management model”, which leads to poor indepen-dence of accounting personnel and large amount of fraud infor-mation in accounting under the planned economic system. To guarantee the independence of the accounting and quality of accounting information, and to speed up the convergence between China＇s current accounting management model and international practice, the paper reviewed the evolution of China＇s accounting personnel, analyzed current accounting management model and its problems. And then on the basis of foreign accounting personnel management system practice, it put forward some proposals on how to build an accounting personnel management system that suits the national conditions of China well.