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前不久,新华日报载:如东县岔河区一家乡镇企业,由于会计坚持原则,使虚盈实亏的帐目受到“曝光”。 原来这个厂,经济效益差,厂领导不择手段,弄虚作假,由亏损变为盈利40万元,企业承包人由此可增加2000元的奖金,但被会计按财务制度如实上报“卡”住了。会计人员把好这一关非常关键。岔河区这家企业会计据理力争,敢“卡”善“卡”,给人启发颇多。 启发之一,心中有数,正确核算。会计管钱管财,岗位责任极其重要,在工作中必须保证核算数字真实、准确、完整,能如实反映供、产、销过程,做到心中有数,帐目清楚。这样,才能在关键时刻,有理有据,“卡”在点子上,监督在“要害处”。
Not long ago, Xinhua Daily said: a township in Chahe District, Rudong County, due to the principle of accounting adherence, so that the real account of virtual profit by the “exposure.” The original factory, poor economic efficiency, plant leadership unscrupulous, fraud, from loss to profit 400,000 yuan, business contractor which can increase 2,000 yuan bonus, but by the accounting according to the financial system actually reported “card” live. Accountants to the good of this key. Chahe District, this business accounting arguments strive, dare “card” good “card”, give a lot of inspiration. One of the inspiration, know the truth, correct accounting. Accounting management of money management, job responsibility is extremely important, in the work must ensure that the accounting figures are true, accurate and complete, can faithfully reflect the supply, production and sales process, be aware of, clear accounts. In this way, at a crucial moment, there is reasonable and reasonable evidence that “cards” are on the pillars of supervision and “supervision is the key point.”