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会计人员市场化的实质就是在确立企业市场主体地位和坚持会计人员自主择岗、用人单位自主择人的前提下,使会计人员找到最适合发挥自己才能的岗位,企业找到最适合需要的会计人才,并通过市场的竞争机制从根本上提高全员素质,通过市场的监督机制规范企业的会计行为,从而使会计的职能作用得以充分发挥。本文认为,加快会计人员市场化进程应采取以下对策。
The essence of marketization of accountants is to make accountants find jobs that are most suitable for their own talents under the premise of establishing the dominant market position of the enterprise and insisting that accountants choose jobs independently and the employer independently chooses them. Enterprises find the most suitable accounting talents , And through the market competition mechanism to fundamentally improve the quality of all staff, through the market supervision mechanism to regulate the accounting behavior of enterprises, so that the functions of accounting can give full play to. This paper argues that to speed up the process of accounting personnel market should take the following countermeasures.