从计划经济向市场经济转轨中,由于产权机制缺陷,公司治理结构不完善以及外部监督缺乏力度等因素,致使会计信息严重失真,国有资产大量流失。会计工作是经济工作的基础,因此,为了根治会计信息失真问题,加强对会计人员的管理和监督成为首要课题。在会计人员体制改革中,出现很多改 In the transition from planned economy to market economy, due to the defects of property rights system, imperfect corporate governance structure and the lack of external supervision, the accounting information is seriously distorted and the state-owned assets are greatly lost. Accounting work is the basis of economic work. Therefore, in order to cure the distortion of accounting information, it is the most important task to strengthen the management and supervision of accountants. In accounting personnel system reform, there have been many changes