目前,有些同志针对现行会计人员管理体制上的弊病。提出了对会计人员实行国家委派制的主张。其主要内容是:国家对国营企业的所有会计人员实行统一委派,分级管理。会计人员的委派、考核、调遣、奖惩等由各级会计管理局全权负责。这种体制的优点主要是能有效地发挥会计监督的职能,保证国家利益不受侵害,主要不足之处是过份强调了会计监督的一面,忽视了企业的相对独立性,会计人员超然于企业之外,不符合会计科学本身的规律,不利于会计工作与企业的生产经营活动相结合,影响企业经济效益的提高。为了解决上述问题,我们试图提出一种关于会计人员管理体制的混合模式,即:政府会计国家委派制+会计企业化+企业财务监督员委派制。所谓政府会计国家委派制,就是对全额预算单位和差额预算单位的会计实行国家委派,因为这些单位会计的对象是预算资金的活动及其结果,会计独立 At present, some comrades address the shortcomings of the current accounting personnel management system. Proposed accounting personnel to implement the system of country appointments. Its main content is: the state of all state-owned accounting personnel to implement a unified appointment, management at different levels. Accounting staff assignment, examination, dispatch, rewards and penalties, accounting management at all levels solely responsible. The main advantage of this system is that it can give full play to the functions of accounting supervision and ensure that the interests of the country are not infringed. The main defects are the excessive emphasis on accounting supervision, the neglect of the relative independence of enterprises, Outside, does not accord with the law of the accounting science itself, is not conducive to the combination of accounting and production and business activities, affecting the improvement of economic efficiency. In order to solve the above problems, we try to put forward a mixed model about the management system of accounting personnel, namely, the government accounting country appointed system + accounting enterpriseization + enterprise financial supervisor appointment system. The so-called government appointing country appointments means that the accounting for the full budgeted units and the budgeted units is implemented by the State because the objects of these units of accounting are the activities of the budgeted funds and their results, the accounting independence