什么人算管理人员西伐夫教授把管理工作分为两种:“对物(劳动资料、工艺过程)的管理和对人的管理”,认为这些人员都是管理人员。但卡比舍尔却提出只有“从事‘人的管理’的工作人员是管理人员,而管理劳动工具和劳动对象的工作人员则是物质生产人员,或简称生产人员。”还有一种意见认为“管理人员应只是管理‘人’的、执行管理职能(核算、监督、计划)的和在技术上为管理过程服务(打字、复制等)的工作人员”。对这个问题,至今尚无统一看法。“经济分析”属哪一个学科在苏联,很多人认为经济分析属于统计。但也有不少人主张经济分析属于会计核算,认为统计资料不能反映全部经济活动,在基层单位可能没有统计机构,生产财务活动的主要资料来源于会计核算和会计报表,经济活动分析工作实际上大部分是会计人员进行,而且总会计师条例规定:总会计师必须保证“和其他各科室一起,根据会计核算和会计报表资料,进行经营财务活动经济分析”。另外,巴卡诺夫教授提出了第三种论点,认为经济分析应该是一门独立的科学,既不属于统计,也不属于会计,主张大专院校把经济分析列为独立的课程, What people are managers Professor Shivafu divides management into two kinds: “Management of things (labor data, process) and management of people”, and they are all managers. However, Karibschel argues that only the “staff in charge of management” is the manager and the staff in charge of the management of the working tools and objects of labor is the material producer or simply the production worker. “Another view is that” Managers should only be managers of ’people’ who perform management functions (accounting, supervision, planning) and technically serve (type, copy, etc.) management processes. There is no unified opinion on this issue so far. Economic analysis belongs to a subject which is in the Soviet Union. Many people think that economic analysis belongs to the statistics. However, many people advocate that economic analysis belongs to accounting. They think that statistical information can not reflect all economic activities. There may be no statistical agency in the grass-roots units. The main data for producing financial activities comes from accounting and financial statements. The analysis of economic activities is actually large Part of the accounting staff, but the Chief Accountant Ordinance provides: Chief Accountant must ensure that “and other departments together, based on accounting and financial statements of financial information, economic analysis.” In addition, Professor Bakanov put forward the third argument that economic analysis should be an independent science, neither statistics nor accounting, advocating that tertiary institutions should make economic analysis as an independent curriculum,