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在会计改革进程中,会计人员管理的问题,引起了会计界的争论,主要是在现行体制下,会计人员归谁管理的问题。一种观点主张,会计人员应完全回归给企业管理。其理由是:(1)国营企业所有权与经营权分离后,企业有了相对的经营管理自主权,作为独立的法人企业有了更多的自身利益,国家与企业的分配关系发生了变化,再让会计人员替国家监督企业经济活动有困难。(2)企业管理是一个完整的系统,会计只是系统中的一部分,它必须全心全意地为企业服务,不应人为地附加外部赋予的其它职能。(3)厂长(经理)负责制使厂长(经理)有权对中层管理人员进行组阁任命,会计人员也不能例外,必须听从指挥,如果人为地让会计人员担负监督企业的经济活动,必然使会计人员处于左右
In the process of accounting reform, accounting personnel management problems have aroused controversy in the accounting profession, mainly in the current system, accounting staff to whom the problem of management. A view from the point of view, accounting staff should be completely returned to business management. The reasons are as follows: (1) After the separation of state-owned enterprises from their management rights, the enterprises have relative autonomy in management and operation. As an independent legal entity, enterprises have more self-interest, and the distribution relations between the state and the enterprises have changed. It is difficult for accountants to supervise the economic activities of enterprises for the country. (2) Enterprise management is a complete system. Accounting is only a part of the system. It must serve the enterprise wholeheartedly and should not artificially attach other functions entrusted by the outside. (3) The director (manager) is responsible for making the director (manager) have the right to appoint middle managers. The accountants are no exception. They must obey the command. If artificially let the accountants take charge of supervising the economic activities of the enterprises, To accountants in the left and right