我国会计人员管理体制改革研究
本站原创 论文中文摘要：我国社会主义市场经济建设中出现的会计信息失真、贪污腐败和经济犯罪以及企业管理不善等问题，一直是社会各界关注的焦点，会计人员管理体制的创新对解决这些问题具有积极的推动作用。本文首先讨论了会计人员管理体制改革的重要意义，明确了会计人员管理体制的涵义、构成及主要模式，在此基础上，回顾了我国会计人员管理体制的沿革发展，并对会计委派制进行了评析，然后根据我国实际确定了会计人员管理体制改革的方向及原则，研究了应如何构建新的会计人员管理体制，最后针对新体制推行过程中可能遇到的问题，提出了进一步完善新体制的对策建议。本文共分七个部分对会计人员管理体制进行研究。第一部分会计人员管理体制概述。作为本文的开场篇，主要介绍了以下几个方面的内容：第一，论述了会计人员管理体制改革的重要意义；第二，对会计人员管理体制的涵义和构成进行了探讨；第三，分析了现行会计人员管理体制的主要模式。第二部分我国会计人员管理体制的沿革与发展。这部分内容主要是对建国以来我国会计人员管理体制沿革与发展的历史进程作一概括总结，大致分为五个阶段：会计人员管理体制的建立时期(1949—1966)、波折时期(1966—1976)、恢复时期(1976—1980)、发展时期(1980—1992)、完善时期(1992年至今)。第三部分我国会计人员管理体制的探索——会计委派制。随着改革的进一步深化，我国会计人员管理体制进行了许多有益的尝试，其中最主要的就是会计委派制的实践。这一部分围绕会计委派制的相关问题展开论述。首先，介绍了我国会计委派制的概况；其次，对我国会计委派制的可行性作了分析。第四部分我国会计人员管理体制改革方向及原则。这是本文的创新之处，结合我国实际设想构建新的企业主导型会计人员管理体制，在会计人员回归企业的前提下，将其分为财务会计人员和管理会计人员进行管理。并阐述了新体制的理论基础和法律依据，分析了新体制的优势。此外，这部分还归纳了会计人员管理体制改革的原则。第五部分构建新型企业主导型会计人员管理体制。这部分内容在前面分析的基础上，从企业和政府两个角度，探索了怎样实现新体制对会计人员的管理。一方面，以企业为主，加强企业对会计人员的独立管理。另一方面，以政府为辅，完善政府对会计人员的监管。第六部分新体制推行中可能遇到的问题及对策。这部分通过分析新体制推行过程中可能遇到的问题，就如何进一步完善新的会计人员管理体制提出了一些意见和建议。最后部分是全文结论
Abstract（英文摘要）： In our country, the socialist market-economy construction brings out many issues, such as unreal accounting information, corruption, economical crime ,ill-management in enterprises, and so on. They are always the focus of public concern in society. The innovation of management system for accountants has positive effect towards resolving these problems. First, this paper discussed the significance of the reform of accountant management system, explicit the accountant management system’s connotation, composing and main mode. On this foundation, it reviewed the persistence and development of our country’s accountant management system and evaluated the accounting appointment rule. Then according to the state of our country, it established the direction and principles of accountant management system and studied how to set up a new accountant management system. At last, for the problem we may confront in the process to promote new system, we proposed tactics and suggestions for further perfecting new system.This paper is divided into seven parts to study accountant management system.Part one: summary of accountant management system. As the beginning of this paper, it introduced mainly from several aspects as follows. First, it discussed the significance of reform of the accountant management system. Second, we discussed the connotation and constitution of the accountant management system. Third, it analyzed the main mode of current accountant management system.Part two: sustenance and development of accountant management system in China. This part mainly generalized the sustenance and development historical process of accountant management system.The process can be divided into five phrase: established period of accountant management system (1949—1966) , fluctuated period (1966—1976) , recovery period (1976—1980) , developed period (1980—1992) , matured period (1992—present)Part three: research of accounting appointment rule—accounting appointment rule. With the development of the reform, many beneficial trials he been put in practice, the most important one is accounting appoint rule. This part discussed relevant problems of accounting appointment rule. First, it introduced the summary of accounting appointment rule. Second, it analyzed the practicability of accounting appointment rule.Part four: reform direction and principles of our country’s accountant management system. It is the innovation of this article. Combined our country’s state it set up a new accountant management system for business-predominant. New accountant management system, under the premise of accountants returning to busineass, was divided into financial accountant and management accountant to manage. And the advantages of new system were analyzed, based on the theory and law. Besides, the basic principle of reform direction and principles of our country’s accountant management system were summarized.Part five: set up new accountant management system of business-predominant. On the basis of front analyze, it investigated how to realize new system to manage accountant in the angle of both business and government. One side, regard business as principal, we strengthen the independent management of business to accountant. On the other hand, take government as assistance, we perfect government indirect management to accountant. Part six: problems may confront in the process of promoting new system and the tactics. Through analyzing the problems may confront in the process of promoting new system this part propose some opinion and advice as how to further perfect new accountant management system.At the end of the part is a conclusion of this paper.
论文关键词： 会计人员管理体制；企业主导型；财务会计人员；管理会计人员；
Key words（英文摘要）： accountant management system；business-predominant；finance accountant；management accountant；
Abstract（英文摘要）： In our country, the socialist market-economy construction brings out many issues, such as unreal accounting information, corruption, economical crime ,ill-management in enterprises, and so on. They are always the focus of public concern in society. The innovation of management system for accountants has positive effect towards resolving these problems. First, this paper discussed the significance of the reform of accountant management system, explicit the accountant management system’s connotation, composing and main mode. On this foundation, it reviewed the persistence and development of our country’s accountant management system and evaluated the accounting appointment rule. Then according to the state of our country, it established the direction and principles of accountant management system and studied how to set up a new accountant management system. At last, for the problem we may confront in the process to promote new system, we proposed tactics and suggestions for further perfecting new system.This paper is divided into seven parts to study accountant management system.Part one: summary of accountant management system. As the beginning of this paper, it introduced mainly from several aspects as follows. First, it discussed the significance of reform of the accountant management system. Second, we discussed the connotation and constitution of the accountant management system. Third, it analyzed the main mode of current accountant management system.Part two: sustenance and development of accountant management system in China. This part mainly generalized the sustenance and development historical process of accountant management system.The process can be divided into five phrase: established period of accountant management system (1949—1966) , fluctuated period (1966—1976) , recovery period (1976—1980) , developed period (1980—1992) , matured period (1992—present)Part three: research of accounting appointment rule—accounting appointment rule. With the development of the reform, many beneficial trials he been put in practice, the most important one is accounting appoint rule. This part discussed relevant problems of accounting appointment rule. First, it introduced the summary of accounting appointment rule. Second, it analyzed the practicability of accounting appointment rule.Part four: reform direction and principles of our country’s accountant management system. It is the innovation of this article. Combined our country’s state it set up a new accountant management system for business-predominant. New accountant management system, under the premise of accountants returning to busineass, was divided into financial accountant and management accountant to manage. And the advantages of new system were analyzed, based on the theory and law. Besides, the basic principle of reform direction and principles of our country’s accountant management system were summarized.Part five: set up new accountant management system of business-predominant. On the basis of front analyze, it investigated how to realize new system to manage accountant in the angle of both business and government. One side, regard business as principal, we strengthen the independent management of business to accountant. On the other hand, take government as assistance, we perfect government indirect management to accountant. Part six: problems may confront in the process of promoting new system and the tactics. Through analyzing the problems may confront in the process of promoting new system this part propose some opinion and advice as how to further perfect new accountant management system.At the end of the part is a conclusion of this paper.
论文关键词： 会计人员管理体制；企业主导型；财务会计人员；管理会计人员；
Key words（英文摘要）： accountant management system；business-predominant；finance accountant；management accountant；