在会计人员管理工作中,会计人员的业务档案建设历来是一个薄弱环节。党的十一届三中全会后,职称改革使广大会计人员评定了与本人学识水平相适应的会计人员专业技术职称。然而,由于会计人员业务档案建设没有及时跟上,导致会计人员资源和信息把握不住,会计人才布局底子不清,很大程 In the accounting staff management, accountants’ business archives construction has always been a weak link. After the Third Plenary Session of the Eleventh Central Committee of the Party, the reform of the title has enabled the vast numbers of accountants to appraise the professional and technical titles of accountants who are appropriate to their level of knowledge. However, due to the failure of accounting files to keep pace with the construction of accounting files, the accounting staff resources and information can not hold firm. The layout of accounting personnel is unclear and very large