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人们提起财经违纪的原因,不是说财务管理不善,就是执行财会制度不严。其实,财经违纪的根本原因,除了少数是财会人员自身故意违纪或因业务不熟造成的外,大量的是单位领导人造成的,这在实践中财会人员的体会最深。第一,从财务人员的现实地位来说,虽然国家颁布了《会计法》等一系列法规文件,给了财会人员一定的权力,但实际上,由于人们的法制观念淡薄,特别是有些领导干部对财会法规不了解或了解甚少,有的不支持财会工作,有的表面上支持,一旦财会人员的意见或建议不符合他们的口味,就以权压法。对此,财会人员遵“旨”者多,违“旨”者少,因为无论是企事业单位还是国家机关,财会人员的前途和命运都掌握在领导人手中,稍有不慎,轻者让你入不了党,提不了干,分不到住房;重者让你离开。如果说制度不严,倒不如说对领导无法从严。财会人员真是“官
People mentioned the reasons for financial discipline, not to say that poor financial management, is the implementation of the financial system is not strict. In fact, the fundamental reason for financial discipline, in addition to a small number of financial accounting staff deliberately discipline or due to unfamiliar business, a large number of units caused by the leaders, which in practice the deepest experience of accounting staff. First, from the reality of the financial staff, although the state has promulgated a series of regulatory documents such as the Accounting Law, which gives the accountants certain powers, in reality, due to the weak legal concept of the people, especially some leading cadres Do not understand or know very little about the accounting laws and regulations, and some do not support the accounting work, some ostensibly support, once the accounting staff’s opinions or suggestions do not meet their tastes, the right to pressure law. In this regard, accounting staff to comply with the “purpose” are many, contrary to the “purpose” less, because both enterprises and institutions or state organs, accounting staff’s future and destiny are in the hands of the leaders, the slightest mistake, light let You can not enter the party, can not mention dry, can not be divided housing; heavy let you leave. If the system is lax, it would be better to say that the leadership can not be strict. Accounting staff is really "officer