Question

急急急！在线等：会计英语翻译

会计人员素质与会计人员管理的问题研究

摘 要
会计是经济发展的产物。经济越发展，会计越重要。随着改革开放的不断深入和社会主义市场经济体制的逐步建立，我国的政治、经济和社会生活发生了巨大的变化。我国正处在一种新旧经济体制的转轨时期，新的体制尚未完全确立，适应市场经济需要的法律体系尚不完备，社会监督体系还不健全，致使社会经济生活中出现了一些亟待解决的问题，如会计信息失真、财务监督乏力、会计基础薄弱、国有资产连年流失等问题。因此有助于强化会计监督的会计人员管理体制改革自然成为人们关注的焦点。本文先从会计人员的素质差异分析了会计信息质量差异的原因，并提出了提高会计人员素质的途径；接着讲述了现行会计人员管理中存在的主要问题以及改革的必要性；最后阐述了改革会计人员管理体制的办法即会计委派制，以及试行会计委派制取得的成绩和由此产生问题，并对进一步完善会计人员管理体制提出了一些建议。

关键词：会计人员素质；会计人员管理体制；会计委派制

Answer 1

Accountant the Personnel Quality and Accountant the Personnel Manages Question Research
Abstract
Accountant is the economical development product. The economy more develops, accountant is more important. Was unceasingly thorough along with the reform and open policy and the socialist market economy system gradually establishment, our country politics, the economy and the social life has had the huge change. Our country was occupying one new old economic system switcher time, the new system not yet completely was established, adapts the legal framework which the market economy needed still not to be incomplete, the society supervised the system not to be perfect, causes in the social economy life to have the problem which some urgently awaited to be solved, like the accounting information distorted, the financial surveillance feels weak, accountant the foundation is weak, the state asset successive years drains and so on the question. Therefore is helpful to strengthening accountant which accountant supervises the personnel management organizational reform nature to become the focal point which the people pays attention. This article first from accountant personnel's quality variance analysis accounting information quality difference reason, and proposed enhances accountant the personnel quality the way; Then narrated the main question as well as the reform necessity which present accountant the personnel manages exists; Finally elaborated reforms accountant the personnel management system the means is accountant delegates the system, as well as tries out accountant to delegate the result which the system obtains and from this has the question, and to further consummated accountant the personnel management system to put forward some proposals.
Key words: Accountant personnel quality; Accountant personnel management system; Accountant delegates the system