《会计法》与会计人员管理体制模式新构想──兼评“会计委派制”会计人员管理体制

New Ideas on Accounting Law and the Model of Accountants Management System ──Discussion on "Accountants Appointment System

会计人员管理体制一直是我国会计改革争议较大的一个理论与实践问题，中纪委提出并在全国范围内推行“会计委派制”，本文对此提出了不同看法，指出“会计委派制”不是我国会计人员管理体制改革的主流价值取向。提出了建立“立法主导型”会计人员管理新体制及优点。

Accountants management system has been a controversial theoretical and practical issue in accountants reform, so the Central Commission for Inspecting Discipline pointed out and implemented national wide 'Accountants Appointment System'. This paper puts forward different ideas that 'Accountants appointment System' is not the value - oriented reform direction of our country's accountants management system and some merits that we establish accountants management system of 'Legislation Deading Model'.