析我国会计人员管理体制的改革

A Brief Talk on the Reformation of the Accounting Personnel Management System in China

随着经济体制改革的深入进行 ,我国原有的传统体制下的会计人员管理方式已经不能适应新形式的要求 ,改革刻不容缓。近年来 ,会计界在理论与实践上进行了深入探索并取得了一定进展 ,但仍有诸多不完善之处。本文试图通过对我国现存体制的分析 ,探讨如何建立适应我国现阶段社会主义市场经济的会计人员管理体制。作者认为 ,我国的会计人员管理体制应采取国家与企业双重管理的模式 ,但应着重强调 ,企业的会计人员 ,在不损害国家利益的前提下 ,必须以企业管理者的身份出现 ,把主要精力放在企业的经营活动上 。

Along with the economic structure reform's deepgoing,the old accounting presonnel management system under traditional structure has been incompatible with the new circumstance,the reform is a task books no delay.During recent years,accounting circles had done many deep studies and had made some progress both in theory and practice,but there still were imperfections.This article tries to discuss how to establish the accounting personnel management system suitable to our socialism market economy at the present stage through the analysis of the existing accounting sturcture of our country.The authors think that the national business double style management should be taken on our accounting personnel management system.However,it should be emphasized that accountants in enterprises must put their mainly spirits on operating activies as executives and service increasing economic efficiency of enterprises based on no account should the national intersts be infringed upon. [