一、研究会计管理机制的意义会计机构、会计人员、会计制度是一个有机整体,在实施会计行为的过程中具有十分密切的关系。会计实践主体(会计人员)的素质、观念、管理及教育等问题,对于会计实践的客体又有重要的影响作用。本文提出引进会计管理机制的概念,就是试图将会计管理工作的组织机构、会计人员、会计制度及其他各因素视为一有机整体,研究其运行、激励和约束的 First, the significance of research accounting management mechanism Accounting institutions, accountants, accounting system is an organic whole, in the implementation of accounting practices in the process has a very close relationship. The problems such as the quality, concept, management and education of accounting practice subjects (accountants) have an important influence on the object of accounting practice. This paper proposes that the concept of introducing accounting management mechanism is to try to treat the organization, accounting staff, accounting system and other factors of accounting management as an organic whole, to study its operation, incentive and restraint