I论会计基础工作规范的重要性摘 要：随着我国市场的发展，信息已成为投资者、债权人、管理者、公众及政府管理部门改善经营管理，评价经营状况和作出投资决策的重要依据。会计工作的水平的高低在很大程度上取决于会计人员管理工作的水平。建立一种科学的会计人员管理体制，充分发挥会计的职能作用，对于维护经济秩序和改善经营管理，都具有十分重要的意义。建立现代企业制度是我国企业改革的价值取向，独立的法人财产是建立现代企业制度的基础和根本要求。本文以管理学原理为指导，以社会主义市场经济体制和现代企业制度为背景，在对现行的会计工作组织与会计人员管理体制的探讨基础上，探讨我国会计人员管理体制改革的价值取向。进一步探索和建立适合企业发展需要的会计管理体制十分必要。在此对会计管理体制存在的不足 ，以及实行会计管理体制提出了自己的看法。对会计工作组织与会计人员管理体制中存在的问题进行了详尽的剖析，并提出了一些确实可行的意见和建议。 关键词：会计 管理体制 企业制度 体制改革 Abstract: Along with our country market, information has become the management of department managers, investors, creditors, the public and the government to improve management, an important basis for the evaluation of operating and investment decision making. Accounting work level depends largely on the level of accounting personnel management work. To establish the accounting personnel management system is a scientific, giving full play to the functions of accounting, to maintain economic order, improve management, have very important sense. The establishment of modern enterprise system is the value orientation of the reform of Chinese enterprises, independent juridical person property is the basis and fundamental requirement for the establishment of modern enterprise system. Based on the principles of management as the guidance, take the socialist market economy system and modern enterprise system as the background, based on the accreditation system rational assessment of accounting, v...
