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一、目前会计人员的管理体制存在的问题 几十年来,我国财会系统一直沿袭着行政与业务的双重身份,会计人员既要服从单位的行政领导,同时也要服从上级的业务指导;既要对单位负责,又要对国家负责。在这样的管理体制上,在过去历史条件,保证了财政政策的执行和经济建设的需要。但现在的情况有了很大变化。随着深化改革,单位有了更多的自身利益,我院实行院长负责制,
First, the current accounting staff management system problems For decades, China’s accounting system has been followed by the administrative and business dual identities, accounting staff should not only obey the unit’s administrative leadership, but also to obey the higher level of business guidance; Unit responsible, but also responsible for the country. In such a management system, past historical conditions have ensured the implementation of fiscal policies and the need for economic construction. But the situation has changed a lot. With the deepening of reform, the unit has more self-interest, and the hospital implements the system of presidential responsibility,