会计人员管理体制的实质是会计人员的隶属关系,也就是单位会计机构和会计人员归谁领导、归谁管理以及会计人员直接对谁负责的关系。在我国,从计划经济时代起,企业的会计人员就被授予了“会计监督”这样的法定责职,会计人员的双重身份通过人事任免制度也在原先的《会计法》中作 Accounting personnel management system is the essence of the affiliation of accounting staff, that is, the unit of accounting and accounting personnel to whom the leadership, to whom the management and accounting staff who is directly responsible for the relationship. In our country, from the era of planned economy, the accountants of enterprises have been granted the legal responsibility such as “accounting supervision”. The dual status of accountants is also implemented in the former “Accounting Law” through the appointment and removal of personnel