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《会计法》颁布实施后,使我国的会计监督工作进入法制的轨道。但是,当前会计监督的现状还不能令人满意,违反财经纪律的现象比比皆是。不少企业财务管理混乱、会计监督有名无实,严重损害了国家和集体利益。笔者认为,其原因除了与党风,社会风气有关以外,与现行会计人员管理体制也有很大关系。因此,笔者认为改革企业管理人员管理体制,实行“双向聘任制”很有必要。
After the promulgation and implementation of “Accounting Law”, our country’s accounting supervision work has entered the track of legal system. However, the status quo of the current accounting supervision is still unsatisfactory, and violations of financial discipline abound. Confusion in the financial management of many enterprises, accounting supervision of the nominal, seriously damaged the national and collective interests. In my opinion, the reason is not only related to the style of the party and the society, but also has a great relationship with the management system of the current accountants. Therefore, I believe that it is necessary to reform the management system of enterprise managers and implement the “two-way appointment system.”