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会计人员是会计工作的直接承担者,他们的职权、地位、素质和工作状况直接影响着会计工作和会计资料的质量。自新中国建立以来,我国政府一直重视对会计人员的培养和管理,并初步形成了一套会计人才评价、选拔和培养机制。修订后的《会计法》在总结我国会计人员管理经验和社会主义市场经济发展要求的基础上,从四个方面进一步明确了会计人员管理的内容。一、保护会计人员的合法权益会计人员由于承担着从会计角度处理各种利益关系的重要任务,在依法行使职权时往往会受到各方面的阻
Accounting staff is the direct undertaker of accounting work, their authority, status, quality and working conditions directly affect the quality of accounting work and accounting information. Since the founding of new China, our government has always attached importance to the training and management of accountants, and has initially formed a set of evaluation, selection and training mechanism for accounting personnel. The revised “Accounting Law” summarizes the management experience of accounting personnel in our country and the requirements of the development of socialist market economy, and further clarifies the contents of accounting personnel management from four aspects. First, the protection of the legitimate rights and interests of accountants Accountants due to bear the important task of dealing with all kinds of interests from an accounting point of view, often in the exercise of their powers according to law will be subject to all aspects of resistance