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随着经济体制改革的不断深入,会计工作显得越来越重要,财会人员亦愈来愈受到社会各界的欢迎和尊重.绝大多数财会工作者在改革之年,讲究职业道德,坚持原则,秉公办事,勤奋工作,广泛集财,正确理财,合理用财,为企业提高经济效益,发挥了积极的作用.但是,当前也还存在一些值得注意的问题: 一是有章不循,唯领导意志是从.有的财会人员在办理财务核算时,领导怎么说就怎么做,唯领导意志是从.当然,这里不是说不应该按领导说的去做,而是说,有的领导由于对某些具体的财务制度和核算方法并不一定都熟悉和清楚,有时难免会提出一些不符合制度的意见和作出一些违章的决定.在这种情况下,有的财
With the continuous deepening of the reform of the economic system, the accounting work is becoming more and more important, and the finance and accounting personnel are more and more welcomed and respected by all walks of life. Most of the accountants pay attention to the professional ethics, adhere to the principle, Doing things hard and working hard, collecting wealth extensively, properly managing money and using money rationally have played a positive role in raising the economic efficiency of enterprises. However, there are still some problems worth noting: First, there are no rules to follow and only the leading will Yes, some accountants in the handling of financial accounting, the leaders how to say how to do, the only leadership will be from. Of course, here is not to say that should not be done by the leadership, but that some leaders due to a Some specific financial systems and accounting methods are not always familiar and clear, and sometimes it is inevitable to make some decisions that do not meet the requirements of the system and make some illegal decisions. In this case,