近年来,会计监督难的呼声越来越强烈,不少同志认为,在现行会计管理体制下,会计监督不可能有效,因而必须改革会计人员管理体制,在具体改革方案设想上,又出现了两种思路,一是使会计超然独立,实行会计人员国家委派制,并设置独立的会计管理机构全面地掌管会计人员的考核、评价、调 In recent years, the voice of accounting supervision has become more and more intense. Many comrades think that under the current accounting management system, accounting supervision can not be effective. Therefore, it is necessary to reform the management system of accounting personnel. On the concrete reform plan, there are two Kind of thinking, one is to make accounting detached, the implementation of national accounting system of accreditation, and set up an independent accounting management body to fully account for accounting assessment, evaluation, transfer