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一、设置工会会计专业技术职务的依据中国工会是党领导下的工人阶级群众组织。随着改革形势的发展,工会开展的职工活动更加广泛,工会举办的各项事业有较大的发展,工会系统已建立了自己的财务干部队伍。它的服务对象、业务范围、岗位责任、工作运行方法等,与企事业和机关财务有所不同。经过多年来的实践和经验总结,已形成了具有工会特色的财务体系。在设置工会会计专业技术职务的过程中,全总财务部和干部局根据《会计专业职务试行条例》和《实施意见》
I. Setting the Basis for Professional and Technical Positions in Trade Union Accounting China’s labor union is a working-class mass organization under the leadership of the party. With the development of the reform, the trade unions carry out more extensive activities of staff and workers, and various undertakings held by the trade unions have made great progress. The trade union system has established its own contingent of financial officers and cadres. Its object of service, scope of business, job responsibilities, work methods of operation, and other financial institutions and institutions are different. After many years of practice and experience, we have formed a financial system with the characteristics of trade unions. In the process of setting trade union accounting professional and technical positions, the finance department and the cadre bureau of the entire department, according to the Provisional Regulations on Accounting Professional Positions and the Opinions on Implementation,