对会计岗位设置的探讨  

Discussion on the Post Setting of Accounting

作　　者：郑玉琳 Yulin Zheng(Hankou College School of Management, Wuhan City, Hubei, 430212, China)

机构地区：[1]汉口学院管理学院,中国湖北武汉430212

出　　处：《财经与管理》2017年第3期273-274,共2页Finance and Management

摘　　要：经济发展导致会计职能日趋显现。科学设置会计岗位,运用全面系统的方法核算和监督一个单位的经济管理活动对社会经济发展起到了保驾护航的重大作用。中国现有的会计岗位设置及会计人员管理监督体制的弊端日益突显,影响了经济的健康运行。论文从理论层面阐述了会计岗位设置的重要性,以及在实际管理活动中存在的一些普遍问题,并分析其根本原因,辅之以相应建议及解决方案。The development of economy leads to the function of accounting is becoming more and more obvious. Scientifi c setting of accounting posts, and using a comprehensive and systematic approach to account and supervise the economic management activities of a unit plays a signifi cant role in protecting the social and economic development. The malpractices of China's current accounting position setting, accounting personnel management and supervision system are becoming increasingly prominent, which affect the healthy operation of the economy. The paper expounds the importance of accounting posts setting and some common problems existing in the actual management activities from the theoretical level, and analyzes the underlying causes, and then puts forward some corresponding suggestions and solutions.

关 键 词：社会经济 运营模式 会计岗位设置 

分 类 号：F233[经济管理—会计学]