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配备具有一定素质的会计人员并采取适当方法和形式对他们进行适度管理,是做好会计工作的必要前提。在总结前几年部分省市实行会计证办法管理会计人员的基础上,财政部于1990年3月颁发了全国试行的《会计证管理办法》。一、实行会计证管理办法的意义当前会计人员的管理与会计工作的要求很不适应。主要表现在:一是在职会计人员中有相当一部分的专业知识水平、业务素质与工作要求存在着较大的差距。由于在职会计人员素质差,在一定程度上助长或导致了财务收支中违法违纪案件的发生和财会工作
Equipped with a certain quality of accounting staff and take appropriate methods and forms of moderate management of them is a necessary prerequisite for doing a good job accounting. In summing up a few years ago some provinces and cities implement the accounting certificate management accounting staff, based on the Ministry of Finance in March 1990 issued a national trial “Accounting Certificate Management Measures.” First, the significance of the implementation of the management methods of accounting certificates The current accounting staff management and accounting requirements are not suited. Mainly manifested in: First, there is a considerable part of accounting professionals in the level of professional knowledge, business quality and job requirements there is a big gap. Due to the poor quality of in-service accountants, to a certain extent, contributed to or led to the financial revenue and expenditure in the law and discipline cases and accounting work