摘要
在对企业会计机构的会计人员与各有关方面之间的关系进行深刻分析的基础上 ,提出了由企业会计人员、所有者委派会计监督人员、审计人员 (公众会计人员 )和企业会计人员专业化管理部门组成的、各有不同的职责和权限的会计人员管理体制的观点。
After analyzing the relation between accountants of a business accounting department and each party concerned, this paper advances for the management of accountants a new body consisting of business accountants, accountant supervisors delegated by the owners, auditors (public accountants) and members of the departments who are specialized in the meanagement of business accountants. This body performs its own duty and has its own limits of authority.
关键词
会计人员管理体制
会计机构
会计监督
accountant management system
accounting department
accounting supervision
