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开展会计工作“抓基础,达标、升级”活动,正在全国独立核算的企业,大面积地开展,取得了一定的成绩,笔者根据《会计工作达标考核标准(试行)》的要求,对怎样抓好基础工作,谈点个人意见。一、会计机构和会计人员《考核标准》把会计机构和会计人员作为首项来考核。这是一项关健性的措施。当前许多企业没有把会计人员提到应有的地位,特别在实行经营承包责任制中,有的企业未经主管部门同意,擅自调离主管会计;有的企业领导,
To carry out accounting work, “grasping the foundation, standards, upgrades” activities, are independent accounting enterprises nationwide, carried out on a large scale, and achieved certain results, the author based on “accounting standards of accounting standards (Trial)” requirements, how to do a good job Basic work, talk about personal opinions. First, accounting institutions and accounting personnel “assessment standards” to accounting institutions and accounting personnel as the first assessment. This is a key measure. At present, many enterprises do not refer accountants to their due positions, especially in the implementation of the contract responsibility system. Some enterprises have arbitrarily removed their chief accounting personnel without the consent of the competent departments. Some enterprise leaders,