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加强会计工作,包括会计基础工作、会计法制建设和会计人员管理这三个环节,而会计人员管理和会计人员素质,又是做好会计工作的决定因素。湖北省荆州地区行发(1991)17号文决定对全区会计人员实行专业化管理。荆州行署财政局、人事局、工商行政管理局、中国人民银行荆州地区分行以荆财字(1991)第78号文颁发了《荆州地区会计人员专业化管理实施细则》,为了贯彻落实这两个文件精神,在推行会计人员专业化管理工作中,必须正确处理好三个方面的关系: 一是正确处理好对会计人员的行政管理与专业化管理的关系。鉴于目前的实际情况,对会计人员实行国家派出制,完全由财政部门垂直管理的方
Strengthen the accounting work, including the basic work of accounting, accounting and legal system construction and accounting staff management of these three aspects, and accounting staff management and accounting staff quality, but also a decisive factor in doing a good job in accounting. Jingzhou District, Hubei Province made (1991) No. 17 decision on the implementation of specialized management of accounting personnel throughout the region. Jingzhou Administrative Office Financial Bureau, Personnel Bureau, Administration for Industry and Commerce and Jingzhou Branch of the People’s Bank of China issued the Detailed Implementation Rules for Professional Management of Accountants in Jingzhou Area in accordance with Article 78 of Jingcai Zi (1991). In order to implement these two In the spirit of the document, we must correctly handle the relations among the three aspects in carrying out the professional management of accountants. The first is to correctly handle the relationship between the administration of accounting personnel and specialized management. Given the current actual situation, the implementation of the accounting personnel of the state-sent, fully managed by the financial sector, the parties