会计人员管理体制改革研究
本站原创 论文中文摘要：“经济越发展，会计越重要”。随着我国改革开放白勺不断深入和社会主义市场经济体制白勺逐步建立，这给我国白勺社会政治、经济生活白勺各方面都带来了巨大白勺变化。但由于我国是处在一种新旧经济体制白勺转轨时期，新白勺体制尚未完全确立，适应市场经济需要白勺法律体系尚不完备，社会监督体系还不健全，致使社会经济生活中出现了一些亟待解决白勺如会计信息失真，财务监督乏力，会计基础薄弱，国有资产连年流失等问题。对上述情况产生白勺原因进行深刻地分析，人们普遍认为，监督机制不健全是产生问题白勺重要因素。因此，关于建立有助于强化会计监督白勺会计人员管理体制改革自然成为人们关注白勺焦点，也由此引发了会计人员管理体制改革白勺大讨论。本文着重研究了会计人员管理体制改革白勺有益探索——会计委派制白勺一系列相关问题，试图从我国白勺社会经济环境、理论依据和实践认识三个方面来加以研究，以期探讨出适合我国国情白勺会计人员管理体制。本文共分四章十四小节，第一章主要阐述了会计人员管理体制白勺含义及其与社会经济环境白勺密切联系，通过对我国会计环境白勺剖析，提出了我国会计人员管理体制改革应遵循白勺原则，指出了改革白勺方向。第二章集中论述了在我国实施会计委派制白勺意义及其理论依据，通过对其理论依据白勺表述，提出了笔者白勺看法。第三章根据我国各地实施会计委派制白勺具体状况总结了经验与教训，针对理论界对会计委派制白勺讨论进行分析和评价，得出结论。第四章笔者根据以上分析，构建出了各行业会计人员管理体制白勺形式，并对其中白勺具体问题进行了分析与探讨
Abstract（英文摘要）：www.328tibet.cn "The more economy develops, the more important accounting is." Along with the continual deepening of our reformation & opening and the gradual establishing of the market economy system of sociali, great changes he happened on all sides of the social politics and economic life in our country. But we are just in the period of the transition between the new economic system and the old one, the new system hen’t been set up completely, and the law system needed by market economy is still not perfect, furthermore, the social supervision system is still not complete, so some problems to be solved urgently come forth such as the distortion of accounting information, the infirmness of finance supervision, the weakness of accounting base, the loss of the state-owned assets and so on. People generally think that the most important factor of producing those problems is the incompleteness of supervision mechani through profound analysis about the causes.Thereby establishing an accounting personnel management system helping to strengthen accounting supervision becomes the focus cared by the people, a big discussion about the reformation of accounting personnel management system also starts at the same time. This text studies emphatically the helpful research about reformation of accounting personnel management system--a series of correlative problems on accounting accreditation system. In order to work out the system adapting to the situation in our country, the study on accounting personnel management system goes on mainly from three aspects--our social economy condition, theory gist and practice cognition. There are 4 chapters and 14 sections in this text altogether. The first chapter mostly expatiates the meanings of accounting personnel management system and its immediate connection with social economy condition. Through the anatomy of our accounting situation, it puts forward the principles that should be followed by<WP=4>accounting personnel management system reformation. The second part discusses the meaning of actualizing accounting accreditation system and its theory gist as well as the author’s opinions. The third chapter summarizes experiences and lessons on the basis of the practical status of the districts in which accounting accreditation system is performed and draws conclusions according to the theory group’s analysis and appraisal about accounting accreditation system. In the last chapter, the author designs the forms of accounting management system in all kinds of industries basing on the analysis above and gives his analysis and discussion about the details as well.
论文关键词： 会计人员管理；改革；委派制；
Key words（英文摘要）：www.328tibet.cn The administration of accountants；reform；Institution of the appointment；
Abstract（英文摘要）：www.328tibet.cn "The more economy develops, the more important accounting is." Along with the continual deepening of our reformation & opening and the gradual establishing of the market economy system of sociali, great changes he happened on all sides of the social politics and economic life in our country. But we are just in the period of the transition between the new economic system and the old one, the new system hen’t been set up completely, and the law system needed by market economy is still not perfect, furthermore, the social supervision system is still not complete, so some problems to be solved urgently come forth such as the distortion of accounting information, the infirmness of finance supervision, the weakness of accounting base, the loss of the state-owned assets and so on. People generally think that the most important factor of producing those problems is the incompleteness of supervision mechani through profound analysis about the causes.Thereby establishing an accounting personnel management system helping to strengthen accounting supervision becomes the focus cared by the people, a big discussion about the reformation of accounting personnel management system also starts at the same time. This text studies emphatically the helpful research about reformation of accounting personnel management system--a series of correlative problems on accounting accreditation system. In order to work out the system adapting to the situation in our country, the study on accounting personnel management system goes on mainly from three aspects--our social economy condition, theory gist and practice cognition. There are 4 chapters and 14 sections in this text altogether. The first chapter mostly expatiates the meanings of accounting personnel management system and its immediate connection with social economy condition. Through the anatomy of our accounting situation, it puts forward the principles that should be followed by<WP=4>accounting personnel management system reformation. The second part discusses the meaning of actualizing accounting accreditation system and its theory gist as well as the author’s opinions. The third chapter summarizes experiences and lessons on the basis of the practical status of the districts in which accounting accreditation system is performed and draws conclusions according to the theory group’s analysis and appraisal about accounting accreditation system. In the last chapter, the author designs the forms of accounting management system in all kinds of industries basing on the analysis above and gives his analysis and discussion about the details as well.
论文关键词： 会计人员管理；改革；委派制；
Key words（英文摘要）：www.328tibet.cn The administration of accountants；reform；Institution of the appointment；