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农村财会人员的升职、调职、免职比较频繁,往往由于不重视离职时的交接工作,而造成财务工作混乱。甚至使国家财产遭到损失。怎样办理好财会人员的工作接交呢?按照会计制度和其他有关规定,财会人员的交接一般应办好以下工作:(1)必须汇齐、清结所经管的一切帐目,保证帐帐相符。(2)必须认真清点现金、产品、财产和其他物资,保证帐实相符。(3)必须编制交接日的科目余额表,保证帐目平衡。(4)必须编造应结未结各类经济合同明细表,保证合同能全面履行。(5)必须编造应办未办经济事项清单,并说明原因,以划清前后任的责任,便于接办人能继续办理。(6)保管的会计档案(以前年度的帐、表、凭证)、文件、资料必须加以装
The promotion, transfer and dismissal of rural financial accountants are frequent, often resulting in confusion in financial work because they do not attach importance to the handover work at the time of separation. Even the national property was lost. In accordance with the accounting system and other relevant provisions, the transfer of financial accountants generally should do the following: (1) must be together, liquidation of all accounts administered to ensure that the accounts match . (2) must carefully check the cash, products, property and other materials to ensure that the account is consistent. (3) must be prepared on the day of delivery balance of accounts, to ensure that the balance of accounts. (4) It is necessary to fabricate a list of all kinds of economic contracts that have not yet been completed, guaranteeing that the contract can be fully implemented. (5) It is necessary to compile a list of the economic issues that should not be done and explain the reasons so as to clarify the responsibilities before and after, so that the handling people can continue to do so. (6) Accounting records kept in the previous fiscal year (accounts, forms, vouchers), documents, information must be installed