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1.不合理的人事管理体制。我国会计人员的任免权一般掌握在企业手里,这直接损害了会计人员工作的独立性。在企业利益与国家利益发生矛盾时,会计人员不得不考虑企业法人的意见。2.文化教育滞后。目前,我国基层会计人员,受过正规高等教育的较少。短期培训与老会计人员边做边传授经验的人才培养模式,导致大批从事会计实务的工作者缺乏理论素养,不能把实践经验上升到理论的高度,从而影响了我国会计理论研究工作的发展,也造成了会计理论与会计实践脱节的现象。3.理论研究的封闭。我国传统的会计理论研究没有大胆运用数学模式,也没有把会计研究同管理科学、
1. Unreasonable personnel management system. The appointment and removal of accountants in our country generally hold in the hands of the enterprises, which directly undermines the independence of accounting personnel. When there is a conflict between the interests of the enterprise and the interests of the state, accountants have to consider the opinions of the corporate legal person. 2. Cultural education lags behind. At present, grass-roots accountants in our country have received fewer formal higher education. Short-term training and old accountants do while teaching experience in personnel training mode, resulting in a large number of accounting practitioners engaged in the lack of theoretical accomplishments, practical experience can not be raised to the theoretical level, thus affecting China’s accounting theory research work, but also Caused the phenomenon of accounting theory and accounting practice out of line. 3. Theoretical study of the closure. China’s traditional accounting theory did not boldly use mathematical models, nor did accounting research with management science,