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会计人员统管统派就是由各级财政部门对会计人员实行直接管理,即会计人员的组织关系、人事关系、工资福利待遇等均由财政部门负责,工作由财政部门统一安排。目的是让会计人员的切身利益同所服务的单位脱钩,摆脱单位领导的制约,代表国家对单位的经济活动进行直接反映和监督。笔者认为,会计人员统管统派弊大于利,并且不能真正解决会计信息失真问题。 国家在1992年颁布的《全民所有制工业企业转换经营机制条例》中明确了企业的用人自主权,会计人员统管统派不符合该条例的精神。会计人员同单位脱钩后,对
Accounting personnel in charge of the unified faction is directly managed by the financial departments at all levels on the accounting staff, that is, accounting personnel organizational relations, personnel relations, wages and benefits are the responsibility of the financial sector, work by the financial sector unified arrangements. The purpose is to decouple the vital interests of the accountants from the units they serve and get rid of the constraints of the unit leaders and directly represent and supervise the economic activities of the units on behalf of the state. The author believes that accounting personnel to control the system more harm than good, and can not really solve the problem of accounting information distortion. The “Regulations for the State-owned Industrial Enterprises Switching Operation Mechanism” promulgated by the State in 1992 clarified the employer autonomy of the enterprises and the accounting staff in charge of administering the system failed to comply with the spirit of the ordinance. After the accounting staff decoupled from the unit, yes