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目前,中学会计机构的设置一般是:在总务处之下设会计组和食堂会计组,在校办工厂设会计组(直属校行政会议),在工会设会计组(直属校党支部)。这种会计机构设置形式,不利于对会计工作的统一领导和专业化管理,不利于对财务收支活动进行监督和控制,也不利于发挥会计人员的积极性。为此,提出以下意见:为了提高会计人员的地位,应在全校设置会计室,直属行政会议(校长)领导,与总务处、教务处,校办工厂平行,并负责校办工厂、工会、食堂会计组的业务指导和监督工作。这样设置的指导思想是: 1.有利于加强会计监督职能。各单位的财务会计机构原则上应为各单位的一级机构,不应附属
At present, accounting institutions in secondary schools are generally set up under the general affairs office under the Accounting Group and the canteen accounting group, set up factories in the school accounting group (directly under the Executive Council), set up in the labor accounting group (directly under the school branch). Such a set of accounting institutions is not conducive to unified leadership and professional management of accounting work is not conducive to the supervision and control of financial revenue and expenditure activities, but also not conducive to the full play of accountants enthusiasm. To this end, put forward the following opinions: In order to improve the status of accountants, accounting offices should be set up throughout the school, directly under the Executive Council (principal) leadership, and General Affairs Office, Office of Academic Affairs, school-run factories parallel and is responsible for school-run factories, unions, canteens Accounting Group business guidance and supervision. The guiding ideology set in this way is: 1. It helps to strengthen the accounting supervision function. The financial and accounting institutions of all units should, in principle, be the first-level institutions of all units and should not be affiliated