建立有效的市场经济体制离不开真实可靠的会计信息,而会计信息的质量在很大程度上依赖于企业内部会计人员管理体制的运转效果,因此,改革旧的会计人员管理体制已成为当今企业深化改革的矛盾与焦点之一。人们已经提出了数种改革模式,如会计委派 To establish an effective market economy system can not be separated from the true and reliable accounting information, and the quality of accounting information relies to a great extent on the operation effect of the internal accounting staff management system. Therefore, reforming the old accounting staff management system has become the current enterprise One of the contradictions and focuses of deepening the reform. Several reform models have been proposed, such as accounting appointments