会计人员管理体制的实质是会计人员的隶属关系,也就是单位会计机构和会计人员归谁领导、归谁管理以及会计人员直接对谁负责的关系。市场经济体制的逐步建立与发展,企业成为自主经营、自负盈亏的独立法人,企业负责人的权力也越来越大,对企业负责人的监督就显得越来越重要。由于 Accounting personnel management system is the essence of the affiliation of accounting staff, that is, the unit of accounting and accounting personnel to whom the leadership, to whom the management and accounting staff who is directly responsible for the relationship. With the gradual establishment and development of the market economy system, enterprises become independent legal entities that run their own businesses and assume sole responsibility for their own profits and the power of the responsible persons of the enterprises is also growing. It is increasingly important to supervise the responsible persons of the enterprises. due to