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《经济日报》1991年3月5日报道:“5年来,中央企业财政驻厂员通过开展财政监督检查工作,共查出违纪金额137亿元,已收缴入国库的违纪金额累计达71.3亿元,为维护财政纪律、整顿经济秩序和平衡国家预算起了积极作用。”看了这则新闻报道,作为一名财务工作者,心里不是滋味。审计部门、财政驻厂员的设置,是为了监督、帮助企业按财经法规办事。对违纪现象的检查只是一种手段,不是目的,目的还是促使企业遵纪守法。笔者认为如同一个国家的“政通人和”不能按法院审理案件的多少为依据一样,不能以查出违纪金额这个指标衡量审计、检查人员的成绩。衡量他们工作的优劣,必须建立一个综合尺度,从多方面观察、检验,看他们如何通过自己的工作加强财务管理,提高经济效益,为经济建设服
“Economic Daily” reported on March 5, 1991: “In the past five years, the central government’s financial staff in the government conducted a total of 13.7 billion yuan of funds for discipline inspection through financial supervision and inspection, and accumulated a total of 7.13 billion yuan in damages infiltrated into the treasury. , Which has played a positive role in safeguarding financial discipline, rectifying the economic order and balancing the state budget. ”Having read this news report, as a financial worker, I was not in my heart. Audit department, the establishment of the financial in the factory staff, is to monitor and help businesses in accordance with the financial laws and regulations. Inspection of the phenomenon of discipline is only a means, not an end, the purpose or to promote corporate law-abiding. I believe that as a country’s “government and people” can not be judged by the number of cases the court as the basis, not to measure the amount of discipline to measure the audit indicators to check the staff’s performance. To measure the pros and cons of their work, we must establish a comprehensive scale to observe and test them from various perspectives, and see how they can enhance their financial management through their own work so as to enhance economic efficiency and promote economic construction