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会计工作抓基础、达标准、上等级活动是财政部门管理会计工作的一项长期工作任务,要使这项工作持续稳妥地开展下去,必须有一套强有力的奖惩措施。目前全国各地都在试点中摸索这方面的经验。各地普遍认为,对在会计工作抓基础、达标准、上等级活动中做出显著成绩和有突出贡献者予以奖励,给会计工作混乱,多次考核不能达标者予以惩处,是非常必要的。但如何使奖惩措施真正落到实处,具有权威性和强制性,则比较复杂。本文结合工作和学习的体会对此问题作一点探讨。一、奖惩的目的。会计工作抓基础、达标准、上等级活动奖励和惩处究竟要达到什么目的,这是首先必须弄清楚的问题。我认为,会计工作抓基
Grasp the basis of accounting work, up to the standard, the level of activity is the financial sector management accounting a long-term task, to make this work continue to be carried out steadily, there must be a strong incentive measures. At present, all parts of the country are experimenting with this experience. It is generally believed that it is very necessary to reward those who have made outstanding achievements and made outstanding contributions in grasping the foundation of accounting work, meeting the standards and abiding by the standards, causing chaos in accounting work and punishing those who failed to meet the requirements for many times of examination. However, how to make incentive measures truly fall into place, with authority and compulsion, is more complicated. This article combines work and study experience to discuss this issue. First, the purpose of reward and punishment. Accounting work to grasp the foundation, up to standard, reward and punishment activities on the level what exactly to achieve the purpose, which is the first to be clear. I think, accounting work to grasp base