一、现行会计人员管理体制不适应社会主义市场经济的需要 （一）现行会计人员管理体制与转变政府职能不相适应。现行的会计人员管理体制沿袭计划经济体制的行政运作模式，分所有制、分行业管理，大量事宜委托和依靠行业主管部门。随着行业主管部门行政管理职能逐步缩小，其内设 First, the current accountant management system does not meet the needs of the socialist market economy (A) The current accounting staff management system and the transformation of government functions do not meet. The current management system of accounting personnel follows the administrative mode of operation of the planned economic system, sub-ownership, sub-sector management, entrusting a large number of issues and relying on the competent departments of industry. With the gradual reduction of the administrative functions of the competent department of the industry, its internal design