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会计既然具有核算和监督的职能,一般来说,每个实行独立核算的单位都要单独设置财务会计机构,才能充分发挥会计的职能作用,完成会计的各项基本任务。《会计法》肯定了会计机构的设置,同时又有一定的灵活性,规定“或者在有关机构中设置会计人员”。这是因为单位有大小之分,会计业务也有繁简之别。在对待会计机构问题上,由于受“左”的思想影响,一些单位曾把财务会计机构撤并,以致会计工作瘫痪,帐目不清,财产管理混乱,损失浪费严重,给国民经济的计划、管理造成严重危害。值得注意的是,在当前的经济体制改革和精减机构中,一些单位
Since accounting has the function of accounting and supervision, in general, each independent accounting unit should set up a separate accounting and financial institutions in order to give full play to the functions of accounting to complete the basic tasks of accounting. The “Accounting Law” affirms the setup of accounting institutions, and at the same time has some flexibility, stipulating that “the accounting staff should be set up in relevant institutions”. This is because the unit has the size of the points, the accounting business is complicated. On the issue of accounting institutions, due to the influence of the “leftist” ideology, some units once merged their financial and accounting institutions, resulting in the collapse of accounting work, their unclear accounts, the messy property management, the serious loss of waste and the loss of the national economy Planning, management, causing serious harm. It is noteworthy that in the current economic reform and refinement agencies, some units