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东台市头灶镇财政管理所针对企事业单位承包后财务管理中出现的新情况,坚持了费用凭证“先核后批再记帐”的单位内部开支审批制度。这一制度充分发挥了会计的监督职能,进一步完善了费用凭证审批制度,避免了过去会计在记帐前审核凭证,发现问题难以解决的被动局面。头灶镇财政管理所,为使企事业单位的财务管理规范化、制度化。一方面积极努力取得了镇党委政府的大力支持,推行总帐会计“岗前培训,考试考核,择优录用,政府派任”制度,致力提高会计人员的素质和地位,使会计人员有章可循、有权会用、有权敢用、有效地开展工作。政府对
Dongtai Tousuo town of financial management for contracting the financial management of enterprises and the emergence of new situations, adhere to the cost vouchers “first nuclear approved after the re-billing ” unit internal expenditure examination and approval system. This system gave full play to the supervisory function of accounting, further perfected the examination and approval system for expense documents, and avoided the passive situation in the past when accounting was examined before accounting and the problems were found to be unsolvable. Head Township financial management, in order to make the financial management of enterprises and institutions standardized and institutionalized. On the one hand actively make efforts to achieve the town Party committee and government support, the implementation of the general ledger accounting “pre-job training, examinations, merit-based hiring, the government assigned ” system, is committed to improving the quality of accounting personnel and status so that accounting personnel chapter Follow, have the right to use, have the right to dare to use, and effectively carry out their work. The government is right