企业财务会计人员管理体制的改进建议

财务会计在市场经济中的作用日渐重要,我国传统的会计人员管理体制已不能适应新形势发展的要求,"财务管理"和"财务会计"分家已成必然趋势。为了能够真正执行会计核算和会计监督职能,财务会计应从企业中"独立"出来。将会计工作统一管理、将会计人员"大一统"管理,才有利于我国会计行业健康发展。

With the development of economy, the accounting becomes more and more important, and the role of financial ac- counting in market economy is becoming more important, too. Traditional accotmting personnel management system of China can not adapt to the development requirements of the new situation, the separation of ＂ financial management＂ and ＂financial ac- counting＂ is also a kind of inevitable trend. In order to implement accounting and accounting supervision, financial accounting in the enterprises should be independent from financial management. The unified management of the accounting work and ac- counting personnels is conducive to the healthy development of Chinese accounting profession.