目前,会计局对会计人员的管理基本上有三种模式:第一种是老河口模式。这种模式是只管理企化单位的会计人员,其思路主要是考虑到企业单位的财务管理和会计监督的任务繁重,会计的双重身份体现得明显。加强对企业单位的会计人员管理,把他们从企业中分离出来,使他们在利益的天平上容易向国家这一方倾斜,保证财政收入不受损失。第二种是襄樊市模式。这种模式以管理行政事业单位的会计人员为突破口,然后再向企业单位和主管部门会计人员辐射。其思路主要是先易后难,认为行政事业单位的经费直接由财政拨付,便于控制和管理。第三种是尚在探讨中的分层管理模式。其思路是按照各地会计局的管理能力,把会计人员按技术职务划分层次,先管理会计师以上的会计人员,然后再扩大到助理会计师一 At present, there are basically three modes for the management of accountants in the Bureau of Accounting: The first is Laohekou mode. This model is only to manage accounting units of enterprises, the idea is mainly taking into account the business unit’s financial management and accounting oversight tasks are heavy, the dual identity of accounting embodied significantly. The management of accountants in enterprises and units should be strengthened to separate them from the enterprises so that they can easily lean toward the national side on the balance of interests and ensure that their revenues will not be lost. The second is the Xiangfan City model. This model takes the management of accounting personnel in administrative units as a breakthrough point, and then to business units and competent accounting personnel radiation. The main idea is that it is easy to find a solution afterwards, thinking that the funds of administrative institutions are directly appropriated by the government for control and management. The third is still under discussion of the hierarchical management model. The idea is in accordance with the management ability of accounting bureaus throughout the accounting staff by technical positions at different levels, the first accountant management accountant or more, and then expanded to an assistant accountant