笔者认为实行会计人员专业化管理应处理好下述两个关系: 一是处理好会计人员的行政管理与专业化管理的关系。目前有些地方会计人员专业化管理,只管事不管人,不改变会计人员原有的行政隶属关系。这就是说,会计人员的党政关系、工资、生活福利待遇仍由原单位管理,财政部门会同人事部门、企事业单位主管部门共 The author believes that the implementation of accounting professional management should handle the following two relationships: First, to properly handle the accounting staff management and professional management of the relationship. At present, some local accounting professionals specialized management, regardless of people regardless of the people, does not change the accounting staff of the original administrative affiliation. This means that the accountant’s party-government relations, wages, living allowances are still managed by the original unit, the financial department in conjunction with personnel departments, enterprises and institutions in charge of a total of