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我们知道,财会人员除做好记帐、算帐、报帐、分析,管好各项资金,加强经济核算和财务管理等项工作外,还有一项重要的职责就是财务监督。十多年来,由于林彪、“四人帮”的干扰破坏,财务监督大大削弱,财务管理相当混乱,违反财经纪律的现象十分严重。粉碎“四人帮”以后,情况虽然有所好转,但违反财经纪律的现象仍不同程度的存在。究其原因,其中很重要的一条就是有些财会人员没有认真履行自己的重要职责——财务监督。
We know that in addition to accounting and accounting personnel do a good job accounting, billing, analysis, management of various funds, strengthen economic accounting and financial management and other work, there is an important responsibility is financial supervision. For more than a decade, due to the interference and destruction caused by Lin Biao and the “gang of four,” the financial supervision has been greatly weakened, the financial management has become quite chaotic, and the phenomenon of violating financial and economic discipline has become very serious. After smashing the “gang of four,” the situation has been somewhat improved, but the phenomenon of violating financial and economic discipline still exists to varying degrees. The reason, one of the most important one is that some accounting staff did not seriously fulfill their important responsibilities - financial supervision.