我国在由计划经济向市场经济转型过程中,作为现代会计制度的重要标志之一的会计委派制度,存在着与现代企业制度不相容,与《会计法》立法宗旨相悖的情况。因此,我国会计制度和会计人员管理体制改革必须从我国国情出发,根据《会计法》的立法宗旨,建立“立法主导型”会计人员管理体制新模式。 In the transition from planned economy to market economy in our country, accounting accreditation system, one of the most important symbols of modern accounting system, has incompatibility with modern enterprise system and runs counter to the legislative purpose of Accounting Law. Therefore, our country’s accounting system and accounting personnel management system reform must start from our national conditions, according to the “accounting law” legislative purpose, establish a “legislative dominant” accounting personnel management system new model.