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《广西会计》1990年第2期刊登了李正安同志的《会计人员管理体制需要改革》一文。文章的改革设想是“成立‘会计管理局’,由各级政府直接领导。实行会计委派制,对国营企业会计人员的管理权限收归会计管理局主管。改变由厂长(经理)任命和解聘的办法”。对此,我有些不同看法,谈点商榷意见,与作者及广大读者切磋研究。
“Guangxi Accounting” in 1990 the second issue of Comrade Li Zhengan’s “accounting personnel management system needs reform” one article. The reform of the article envisages “the establishment of the Accounting Administration,” led directly by the governments at all levels, the implementation of the accounting appointments system, the accounting authority of state-owned enterprise accounting authority recuperated by the Accounting Administration .Change from the director (manager) appointment and dismissal Approach. " In this regard, I have some different views, to discuss the views, with the author and readers learn from the study.