【摘要】 企业会计人员管理体制的改革与创新必须要考虑到委托代理关系中的激励和约束以及会计信息的产权和公平效率问题。由于企业的会计人员分为财务会计人员和管理会计人员 ,他们分别提供不同的会计信息 ,分别为不同的人服务。因此 ,他们就应该被不同的人委托 ,只有这样才能真正发挥会计在企业管理中的反映和监督职能。更多还原

【Abstract】 Many issues should be taken into consideration for the reform and innovation of the accountant management system in enterprises, such as promotion and constraint in client-agency relation, property rights of accounting information, justice and efficiency. The accounting staff consists of financial accountants and management accountants. They provide different accounting information for different clients respectively, so they would be appointed by different clients. In this way, accounting would perform its functions of reflection and supervision in enterprise management.更多还原