目前会计人员管理体制改革问题是广大读者较关心的问题之一,有些地方还进行了不同形式的改革试点工作。可以说,改革会计人员管理体制,是一种现实的客观要求。但具体应该怎么改,理论上还有不同的认识,实践上也有不同的做法。为便于大家对这一问题的了解和把握,本期现刊发两篇观点不尽相同的稿件,以供参考。 At present, the reform of accountant management system is one of the issues that the readers are more concerned about. In some places, various forms of pilot reform work have also been carried out. It can be said that reforming the accountant management system is a realistic objective requirement. But how to change the specific, in theory, there are different understandings, in practice there are different approaches. In order to facilitate everyone’s understanding and grasp of this issue, this issue is published two articles with different perspectives for reference.