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任何单位,只要有经济活动,就有会计人员,也必然有分管会计工作的单位领导。对于这项工作,有的管得很好,也有相当一部分单位领导对会计工作仍处在似管不管和想管不会管的状态。有的只是应个名、不管事,由会计人员看着去办,月终、季终大概地问问情况,盖个章子了事,这是第一种。也有的领导和会计人员勾搭在一起,造假发票,设“帐外帐”,甚至挪用、贪污、行贿,影响极坏,这是第二种。出现这些问题的原因:一是对配备会计人员把关不严,亲戚、家属、老同事、老上级的孩子,不培训就上岗,出了问题退不好退,批评又怕伤感情,形成姑息养奸。二是有相当一部分分管会计工作的领导看不懂帐表,搞不清经济核算,脑子里是一笔糊涂帐,工作被动。三是
Any unit, as long as there is economic activity, there are accounting staff, but also inevitably have a unit in charge of accounting work leadership. For this work, some well managed, there are a considerable number of unit leaders on the accounting work is still in the tube regardless of and can not control the state. Some just should be a name, regardless of the matter, accounting staff to look at the end of the month, the end of the season probably ask the situation, cover a chapter trouble, this is the first. There are also some leaders and accountants who come together to fake invoices, set up “off-book accounts,” and even appropriate, corrupt, and bribery. This is the second type. The reasons for these problems are as follows: First, if the accountants are not properly controlled, relatives, relatives, family members, old colleagues and older children are not trained to work, problems are retreated, and criticisms are scared and hurt. Second, there is a considerable part of the leadership in charge of accounting can not read the statement of accounts, do not understand the economic accounting, my mind is a mess account, passive work. Three is