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在实际工作中,财会人员会经常遇到执行财务制度与解决实际问题,以及如何处理特殊会计事项的困扰。这就要求财会人员必须正确处理原则性与灵活性的辨证关系,并巧妙地运用到实际工作中去。 (一)财会人员的原则性 财会人员的原则性就是在深刻领会和认真贯彻执行《会计法》的基础上,坚决维护财经纪律,严格执行
In practical work, the accountants often encounter the problems of implementing the financial system and solving practical problems, and how to handle special accounting matters. This requires accounting personnel must correctly handle the dialectical relationship between principle and flexibility, and cleverly applied to the actual work. (A) the principle of accounting staff The principle of the accounting staff is that on the basis of profound understanding and earnestly implementing the “Accounting Law”, resolutely safeguarding financial and economic discipline and strictly implementing