目前,会计管理体制面临的局面是:新旧体制僵持不下。其症结何在?改革的路在何方?本文就此作些粗浅的探讨。一、现行会计管理体制僵化的原因正在各地试行中的会计管理模式大致有三种:一是专业化管理模式;二是双重管理模式;三是会计局管理模式。这三种模式,都是在原有会计管理体制上作不同程度的修补,仍没有跳出人、事脱节的框框,缺乏维护会计人员合法权益的支撑点,根本问题并未解决。其原因在哪里呢? 现行会计管理体制是按会计双重身份的观点构思的一种松散的管理体制,其会计管理机构隶属于财政,会计人员归属于企业。实践证明,这种管理体制严重阻碍了会计的改革和发展。其主要弊端是:职责 At present, accounting management system is facing the situation: no shortage of old and new systems. What is the crux of the problem and where is the reform? In this paper, some superficial discussions are made. First, the current rigid accounting management system is around the trial management of the accounting model there are roughly three: First, the professional management mode; the second is a dual management model; third is the Bureau of Accounting Management. These three models are all original accounting management system to make different degrees of repair, still no jump out of people, things out of context, the lack of support for the legal rights and interests of accounting personnel, the fundamental problem has not been solved. The reason why? The current accounting management system is a loose management system conceived according to the dual identities of accounting. Its accounting management institution belongs to the finance department, and the accounting staff belongs to the enterprise. Practice has proved that this management system has seriously hindered the reform and development of accounting. The main drawback is: responsibility