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为了推动会计工作的蓬勃发展,我国一些地方相继成立了20多个会计局,对会计人员管理、会计制度管理和会计工作管理诸方面,探索性地进行了全方位的规划和管理,取得了一定的成绩。但也暴露出种种问题,主要有:(1)管理会计人员的种种办法,无论是间接管理,还是直接管理,都难以施展其职能;(2)对会计法制执行情况的监督工作效果不明显,成立会计局前后的经济违纪金额差别不大;(3)提高会计工作水平的手段除达标升级活动外,几乎没有其他管理手段。这些问题的出现,使会计局的工作陷入了进退维谷的两难境地。进,拟定的工
In order to promote the vigorous development of accounting work, some localities in our country have set up more than 20 accounting bureaus in succession, exploring and implementing all-round planning and management of accounting personnel management, accounting system management and accounting work, and achieved certain The score. But also exposed various problems, mainly as follows: (1) The various measures for managing accounting personnel, whether it is indirect management or direct management, are difficult to perform their functions; (2) The effect of supervision on the implementation of accounting law is not obvious, There is not much difference between the amount of economic discipline before and after the establishment of the Accounting Bureau. (3) Means of improving the level of accounting work There is almost no other means of management except for the standard promotion activities. The emergence of these problems makes the work of the Bureau of Accounting into a dilemma. Progressive, proposed work