企业管理包括三个方面:人的管理,钱的管理,物的管理。在这三大部分的管理工作中,根据各个不同单位的不同情况,又细分为计划、人事、生产、技术、质量、财务、会计等部门的管理,其中,会计管理的范围渗透在其他各项管理之中,形成许多个交切面。但无论哪一方面的管理都离不开人,都必须由人来从事工作。因此,对人的管理是所有管理工作的核心。企业管理要实现最大管理功能,就要充分发挥人的积极性、主动性与创造性,就必须高度重视对人的管理。长期以来,会计工作不尽人意的曲折经历表明:除了历史的和一些外来的因素外,还有一个没有被引起重视的原因,就是在推行会计管理工作的过程中,对“人的因素作用”缺乏必要的研究。没有 Enterprise management includes three aspects: human management, money management, and material management. In these three major administrative tasks, according to the different situations of different units, they are further subdivided into the management of departments such as planning, personnel, production, technology, quality, finance, and accounting. Among them, the scope of accounting management is infiltrated in other areas. In the management of items, many crosscutting faces are formed. But no matter which aspect of management is inseparable from people, it must be done by people. Therefore, the management of people is the core of all management work. To achieve the maximum management function of enterprise management, we must give full play to people’s enthusiasm, initiative and creativity, we must attach great importance to the management of people. For a long time, the tortuous experience of unsatisfactory accounting work shows that apart from historical and some external factors, there is another reason that has not been taken seriously. It is the “human factor effect” in the process of implementing accounting management. Lack of necessary research. No