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成立会计局,归口管理会计人员,是在会计管理体制改革中出现的新事物,其成绩应该予以充分肯定。现就目前存在的几个认识问题,谈一点我们的个人意见。一、会计局管理会计人员与厂长负责制有无矛盾?有些企业的经理、厂长担心:会计局管理会计人员以后,经理、厂长在企业经营管理中的决策权将会削弱,如果会计人员的任免、调动、奖惩等都由会计局来管理,显然与厂长负责制相矛盾的,也有悖于《企业法》的有关规定。我们认为这是一种误解。首先,从法律上看,会计局管理会计人员符合《企法法》、《会计法》的有关规定。《企业法》第45条规定:厂长有权“任免或者聘任、解聘企业中层行政领导干部。法律另有规定的除外。”《会计法》第23条规定:“会计人员按照干部管理权限的规定任免,企事业单位的会计机构负责人、会计主管人员的任免并
The establishment of the Accounting Bureau and centralized management of accounting personnel are new things that have emerged in the reform of the accounting management system and their achievements should be fully affirmed. Now on the current awareness of several problems, to talk about our personal opinion. First, the accounting management accounting staff and director responsibility system there is no contradiction? Some business managers, director of fear: After the accounting department to manage accounting staff, managers, directors in the business management of the decision-making power will be weakened if the accounting Personnel appointment and dismissal, transfer, rewards and punishments are all managed by the Accounting Bureau. Obviously contradicts with the factory director responsibility system, but also runs counter to the relevant provisions of the “Enterprise Law.” We think this is a misunderstanding. First of all, from a legal point of view, accounting management accounting staff in line with “Enterprise Law Act,” “Accounting Law” of the relevant provisions. Article 45 of the “Enterprise Law” stipulates that the factory director shall have the power to “appoint or dismiss or appoint or dismiss middle-level administrative leading cadres of an enterprise except as otherwise prescribed by law.” Article 23 of the Accounting Law stipulates: "Accounting personnel shall, in accordance with the administrative authority of cadres The provisions of the appointment and removal of enterprises and institutions of the accounting department heads, accounting officer appointment and removal