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一、关于会计人员管理问题对会计人员如何进行管理,是会计管理体制改革中的一大难题,意见分歧比较大,实际做法也不尽相同。有以下几种不同观点及做法: (一)“会计人员独立论”,即实行会计人员国家委派制。主要理由是:会计人员作为企业单位的一员,工资、福利、职务等均直接受企业单位的约束,这种管理模式必然使会计人员在履行国家赋予的职责时,顾虑重重,不能很好地发挥反映和监督作用。有的从本企业和个人利益出发,掩盖生产经营的真实情况,弄虚作假,假帐真算,损害国家利益。实际工作中之所以违反财经纪律的现象普遍而突出,与现行会计人员管理体制不无关系。因此,与其采取各种措施对各单位的经济活动进行制约,还不如把会计人员统管起来,实行垂直管理。
First, on the issue of accounting staff management Accounting staff how to manage, accounting management system reform is a major problem, differences of opinion is relatively large, the actual practice is not the same. There are several different views and practices as follows: (1) “Accounting staff independence”, that is, the implementation of the accounting system of country appointments. The main reason is that accounting personnel, as a member of an enterprise unit, are directly bound by the enterprise unit in terms of wages, benefits, and positions. Such a management model inevitably causes accountants who are not careful in fulfilling their duties assigned by the state Play a reflective and supervisory role. Some of them set out from the interests of their own enterprises and individuals to conceal the real situation of production and operation, to resort to deceit and false accounting to the detriment of their country’s interests. The reason why the actual work in violation of financial discipline is widespread and prominent, and the current management system of accounting personnel are not unrelated. Therefore, instead of adopting various measures to restrict the economic activities of various units, it is better to control accountants together and to exercise vertical management.