会计人员管理体制创新思路评析

Analysis of Innovation Idea of Management System of Accountants

改革会计人员管理体制应确保会计地位的独立性。会计人员管理体制必须从有利于发挥会计职能作用的角度进行改革。要区分财务会计与管理会计,对相关人员由不同部门分别管理。对财务会计人员也应当区分为主要会计人员与一般会计人员,同时,结合各单位情况进行委派。

The reform of management system of accountants should ensure independence of accountants' positio and that it should be in favor of playing the role of accountants' function. Thus, financing accountants and management accountants should be distinguished and supervised by different departments; and for the former, they also be classified into chief and general, and appointed according to concrete conditions of the units.