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当前,有些村会计在从事经济管理工作中,只注重算帐、记帐和报帐,很少将会计核算、分析、检查等必要环节有机的结合。这不仅不利于监督管理,还给贪占、挪用集体钱物等不良行为提供可乘之机。 一、原因 1.村会计业务素质不高,有帐“不懂管”。许多村会计认为帐目平了,会计工作就过关了。陈旧的观念造成一个误区,即按规定做好帐日是会计人员的职责,至于怎样用帐和管帐那是主管领导的事儿。
At present, some village accountants are engaged in the economic management work, focusing only on accounting, accounting and reimbursement, and seldom combine necessary links such as accounting, analysis and inspection. This is not only not conducive to supervision and management, but also provides an opportunity to misbehave such acts as granting and appropriating collective money. First, the reasons 1. The quality of the village accounting business is not high, there are accounts “do not understand management.” Many village accountants think the account is flat, and the accounting work passes. The old idea caused a misunderstanding, that is, doing the accounting day according to regulations is the accountant’s duty. As for how to use the account and the account, it is the charge of the leader.