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目前,社会上围绕企业会计人员由哪一级管理开展了讨论,主要存在三种观点:一是新设会计局专门管理;二是由企业的主管局管理;三是由会计人员所在的企业管理。笔者认为,这三种管理办法各有利弊。一,新设会计局管理的优缺点其主要优点:一是会计人员直接接受会计局任免、派遣、升降等,不受企业和其他单位的干预,可以相对超脱地依法理财。二是会计局可以根据会计人员的政治、业务素质和工作需要合理调配,适时调整会计人员在各个企业的分配格局,人尽其才,体现合理流动的优越性。三是有利于会计人员全面提高政治、业务素质。能够有计划地集中进行培训学习,从政策、法规到具体的会计处理业务能有所提高。其主要缺点:一是在经济体制改革还不够完善的情况下,经营权与所有权适当分离的度很难把握,若
At present, there are mainly three kinds of views in the society about which level of corporate accountants is managed. There are mainly three kinds of views: one is the newly established accounting office, the other is the management of the company’s office, and the other is the enterprise management by the accounting staff . The author believes that these three management methods have their own advantages and disadvantages. First, the advantages and disadvantages of the new accounting office management The main advantages: First, the accounting staff directly accepted by the accounting office appointment and dismissal, dispatch, lifting, etc., without the intervention of enterprises and other units, can be relatively detached according to law financial management. Second, according to the accountants’ political, operational qualities and work needs, the Bureau of Accounting can reasonably allocate accounting personnel to adjust the distribution pattern of accounting personnel in various enterprises in a timely manner, making the best use of talents and reflecting the superiority of rational mobility. Third, it is good for accountants to improve their overall political and professional quality. We can focus on training and study in a planned manner, and we can improve our business from policies and regulations to specific accounting treatments. The main shortcomings: First, in the economic system reform is not perfect enough circumstances, the right to operate and ownership of the appropriate degree of separation is difficult to grasp, if