Researches on Management Model of Accounting Personnel Based on Accounting Credit

摘要

China's accounting now is seriously challenged by credit crisis. As the direct producer of accounting information, the accountant is seen as behavioral agent of accounting credit. However, the objective existence of subordinate attributes in accounting profession always makes the accounting staffs face with antinomies confusion, while accounting personnel's credibility often depends on the impacts of the officer in charge. Through the building of "Financial Accounting Intermediarization and Managerial Accounting Corporatization" management model of accounting personnel, The system guarantee of the independence of the accounting personnel can be provided, and then the accounting credibility can return to the origin of accounting.