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成立会计局,对会计人员实行专业化管理,其目的是为会计人员创造一个秉公理财的优良环境,排除行政干预,真正履行《会计法》所赋予的职责。下面就专业化管理的形式、内容、方法作一些粗浅的探讨: 一、专业化管理的形式。当前可供选择的基本管理形式有两个,一个是会计局与用人单位互相结合,共同管理好会计人员;另一个是会计人员完全独立于用人单位之外,一切都由会计局管理。两者比较起来,我赞成前一种方式。理由是:第一,如果会计局把会计人员的一切都包揽起来,可能出现管不好和管不了的局面,使一切矛盾都集中到会计局,造成工作上的被动。第二,如果会计人员完全独立于用人单位之外,企业职工会把会计人员当“外人”,不仅会淡化会计人员的服务意识,也会削弱会计人员的参与意
The establishment of Accounting Bureau, the accounting staff to implement specialized management, the purpose is for accountants to create a good environment for impartiality and wealth management, excluding administrative interference, the real fulfillment of “accounting law” conferred by the duties. Below on the form of professional management, content, methods for some superficial discussion: First, the professional management of the form. The current basic forms of management available for two, one is the accounting bureau and the employer combined with each other to jointly manage the accounting staff; the other is completely independent of the accounting personnel outside the employer, everything by the Accounting Administration. In comparison, I agree with the former method. The reasons are: First, if the Accounting Bureau sweats up all accountants, there may be a situation in which the management is not good and can not be managed. All contradictions are concentrated in the Accounting Bureau, resulting in a passive work position. Second, if the accountants are completely independent from the employer, the employees of enterprises will treat the accountants as “outsiders”, which will not only dilute the service awareness of accountants, but also weaken the participation of accountants