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近几年来,在我国部分地区,会计人员管理体制改革逐步展开,有不少市、县成立了会计局,有的县市虽未成立会计局,但也在推行会计人员专业化管理,如何评价这项改革的得失,见仁见智,众说纷纭,笔者认为,要解决这一问题,首先应建立评析会计人员管理体制的标准。根据现代会计管理活动的性质和特征,会计人员管理体制的标准应为: 1.保证会计人才辈出,人尽其才,才尽其用。会计人才是会计实践的主体,同时也是会计理论研究的主体。人才辈出,人尽其才,才尽其用,会计实践和会计理论的发展才有可能一步步推进。
In recent years, in some areas in our country, the reform of accounting personnel management system has been carried out gradually. Many cities and counties have set up accounting bureaus. Although some counties and cities have not set up accounting bureaus, they are also implementing the professional management of accounting personnel and how to evaluate The gains and losses of this reform, different opinions, different opinions, I believe that to solve this problem, we should first establish a standard assessment of accounting personnel management system. According to the nature and characteristics of modern accounting management activities, accounting personnel management system standards should be: 1. To ensure that accounting talents, make the best use, make the best use. Accounting personnel is the main accounting practice, but also the main body of accounting theory. Talents come to an end, try their best to make the best use of it, and the development of accounting practice and accounting theory will be possible to move forward step by step.