本文首先提出了我国多元经济体制下会计人员管理的模式是会计人员回归单位,强化政府监管、辅之行业自律;然后通过分析论述了采用该模式的理由,通过比较论述了该模式的优势;最后指出了其操作要求与配套措施。 This paper first put forward that the mode of accounting staff management under the pluralistic economic system is that the accounting staff return to the unit, strengthen the government regulation, supplemented by the profession self-regulation; then analyzes and expounds the reason of adopting the mode, and discusses the advantage of the mode by comparison; finally Pointed out its operational requirements and supporting measures.