财政部门对会计工作的管理包括三方面的任务:(1)会计制度管理;(2)会计人员管理;(3)会计实务管理。会计人员管理是财政部门会计事务管理机构任务的重要内容。目前,财政部门会计事务管理机构已基本建立,在几年的实践中初步摸索积累了一些关于会计人员管理的经验,如对合格会计人员颁发《会计证》,奖励先进会计集体和个人,处理打击报复会计人员案件,动员会计人员为双增双节作贡献,等等。但由于还缺乏经常性,不能满足会计人员管理任务的要求。为了探索建立会计人员管理模式,特提出以下几点设想,供研讨。一、狭义的会计人员和广义的会计人员什么是会计人员?长期以来,还没有一个确切的定义,以至于开展会计职称改革工作时,对评审的范围和对象争论不休。一般认为,会计人员系指现职从事财务与会计工作的人员,即单位的专职会计。我认为,这只能是 The financial department’s management of accounting work includes three tasks: (1) accounting system management; (2) accounting staff management; (3) accounting practice management. Accounting staff management is an important part of the mission of accounting department of finance department. At present, the accounting department of the finance department has basically established itself. In a few years of practice, it initially explored and accumulated some experiences concerning the management of accounting personnel, such as issuing “accounting certificates” to qualified accountants, rewarding advanced accounting collectives and individuals, and handling blows Retaliation for accounting personnel, mobilize accountants to make double contribution, and so on. However, due to the lack of regularity, it can not meet the requirements of accountant management tasks. In order to explore the establishment of accounting personnel management model, put forward the following ideas for discussion. First, the narrow accountants and generalized accountants What is the accounting staff? For a long time, there is no exact definition, so that the reform of accountable titles, endless debate on the scope of the object and object. Generally believed that accounting personnel refers to the incumbent financial and accounting staff, that unit’s full-time accounting. I think this can only be