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自1989年公安县首创会计人员专业化管理办法以来,不到两年时间,湖北省已有20多个地市县实施了对会计人员的专业管理。这些地市县(市)财政局和会计局(以下简称会计主管部门)在深入调查研究,广泛征求意见的前提下,制定了适合本地实际的会计人员专业化管理办法。施行过程中,各地在总的目标和思路上较为一致,但在具体作法上又有较大区别,从而丰富了会计人员专业化管理的内容和方法。本文试将这些地市县(市)会计人员专业化管理的特点作一些比较研究,谨供参考。
Since 1989, when Xiangyang County pioneered the professional management of accountants, less than two years have passed since Hubei Province has implemented more than 20 prefectures and counties specialized management of accountants. These prefectures and cities (municipal) Finance Bureau and Accounting Bureau (hereinafter referred to as the accounting department) formulated professional accounting practices appropriate to local conditions on the premise of thorough investigation and research and extensive solicitation of opinions. In the process of implementation, all localities are more consistent in their overall goals and mentality, but they differ greatly in their specific practices, thus enriching the contents and methods of specialized management of accountants. This paper tries to make some comparative studies on the characteristics of professional management of accountants in these prefectures and counties (cities) for reference.