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会计工作是经济管理工作的组成部分,在国民经济中发挥着重要的基础作用。随着社会主义市场经济的发展和依法治国方略及国企改制“主辅分离”方案的实施,对会计工作的要求越来越高,但由于管理体制和监督制约机制不健全等原因,造成了部分会计人员的变“质”。兖矿集团(2002中国大型工业企业第44位)所属的唐村实业公司自国企身份置换为民营化公司以来,全面实
Accounting work is an integral part of economic management and plays an important fundamental role in the national economy. With the development of the socialist market economy and the implementation of the principle of governing the country according to law and the separation of the major and the minor by the state-owned enterprises, the requirements for accounting work are getting higher and higher. However, due to the imperfect management system and supervision and control mechanism, Accountants change “quality.” Tang Village Industrial Co., a subsidiary of Yankuang Group (No. 44 in China's large-scale industrial enterprises), has been fully privatized since the state-owned enterprises were replaced by privatized ones