衡量会计人员管理体制科学与否的标准在于会计应有的职能能否充分发挥，会计的自身价值能否得以实现。换言之，能充分调动会计人员做好本职工作的积极性，充分发挥会计的各项职能作用，既能满足国家宏观经济管理和外部利害关系人会计信息的需要，又能维护国有资产的安全、完整 The standard of measuring the scientific management of accounting personnel lies in whether the proper functions of accounting can be brought into full play and whether the value of accounting can be realized. In other words, it is possible to fully mobilize the enthusiasm of accountants in doing their work well and give full play to their respective functions and functions. They can not only meet the needs of the state’s macroeconomic management and accounting information of external stakeholders, but also safeguard the safety and integrity of state assets