CAJ | 학술논문

会计人员的权益保障对于会计人员依法独立履行职责以及会计职能的实现、会计职业道德的弘扬、经济领域职务违法犯罪的预防都具有不可替代的作用。在我国现行《会计法》中，已经初步形成了会计人员权益保障的制度体系，但由于立法经验的不足，会计人员的权益的切实保障仍存在若干障碍。完善会计人员的权益保障体系，我国《会计法》应强化对会计人员的倾斜性保护，增设权益救济的具体程序，设立会计行业性协会制度。
회계인원적권익보장대우회계인원의법독립리행직책이급회계직능적실현、회계직업도덕적홍양、경제영역직무위법범죄적예방도구유불가체대적작용。재아국현행《회계법》중，이경초보형성료회계인원권익보장적제도체계，단유우입법경험적불족，회계인원적권익적절실보장잉존재약간장애。완선회계인원적권익보장체계，아국《회계법》응강화대회계인원적경사성보호，증설권익구제적구체정서，설립회계행업성협회제도。
The safeguard of accounting personnel＇s fights have irreplaceable functions on the independency for accountants to carry out their duties, the realization of function for accounting, developing the accounting professionals＇ ethics, preventing crimes and illegal acts by taking advantage of duty in economic fields. In the current accounting law of PRC, the system of safeguard of accounting personnel＇s rights has initially established, but due to lack of experience in legislation, safeguard for accounting personnel＇s rights still has some obstacles. To perfect system of safeguard of accounting personnel＇s rights, accounting law of China should strengthen the tilt protection, set up practical programs of the relief, and set up the institution of accounting association.