Study Of China's Accounting Personnel Management System

In our country, the socialist market-economy construction brings out many issues, such as unreal accounting information, corruption, economical crime ,ill-management in enterprises, and so on. They are always the focus of public concern in society. The innovation of management system for accountants has positive effect towards resolving these problems. First, this paper discussed the significance of the reform of accountant management system, explicit the accountant management system's connotation, composing and main mode. On this foundation, it reviewed the persistence and development of our country's accountant management system and evaluated the accounting appointment rule. Then according to the state of our country, it established the direction and principles of accountant management system and studied how to set up a new accountant management system. At last, for the problem we may confront in the process to promote new system, we proposed tactics and suggestions for further perfecting new system.This paper is divided into seven parts to study accountant management system.Part one: summary of accountant management system. As the beginning of this paper, it introduced mainly from several aspects as follows. First, it discussed the significance of reform of the accountant management system. Second, we discussed the connotation and constitution of the accountant management system. Third, it analyzed the main mode of current accountant management system.Part two: sustenance and development of accountant management system in China. This part mainly generalized the sustenance and development historical process of accountant management system.The process can be divided into five phrase: established period of accountant management system (1949—1966) , fluctuated period (1966—1976) , recovery period (1976—1980) , developed period (1980—1992) , matured period (1992—present)Part three: research of accounting appointment rule—accounting appointment rule. With the development of the reform, many beneficial trials have been put in practice, the most important one is accounting appoint rule. This part discussed relevant problems of accounting appointment rule. First, it introduced the summary of accounting appointment rule. Second, it analyzed the practicability of accounting appointment rule.Part four: reform direction and principles of our country's accountant management system. It is the innovation of this article. Combined our country's state it set up a new accountant management system for business-predominant. New accountant management system, under the premise of accountants returning to busineass, was divided into financial accountant and management accountant to manage. And the advantages of new system were analyzed, based on the theory and law. Besides, the basic principle of reform direction and principles of our country's accountant management system were summarized.Part five: set up new accountant management system of business-predominant. On the basis of front analyze, it investigated how to realize new system to manage accountant in the angle of both business and government. One side, regard business as principal, we strengthen the independent management of business to accountant. On the other hand, take government as assistance, we perfect government indirect management to accountant. Part six: problems may confront in the process of promoting new system and the tactics. Through analyzing the problems may confront in the process of promoting new system this part propose some opinion and advice as how to further perfect new accountant management system.At the end of the part is a conclusion of this paper.