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朱镕基副总理提出的“约法三章”,是全国会计工作者的行为准则。 一、财政总会计应当熟悉、精通预算会计业务,认真把握好财政政策,除搞好本职工作外,还要辅导好下属单位的工作,并对所属单位会计的资金使用情况进行有效监督。同时,还要对税收会计和国库会计业务有所了解,以便在有关业务方面进行协调。在预算执行方面,要坚持按预算进度拨款,杜绝人情拨款。不谋私利,及时提供准确的会计报告,如实向
The “Three Principles of Jiao Fa” proposed by Zhu Rongji’s deputy prime minister is the code of conduct for all national accounting workers. First, the financial accounting should be familiar with, be proficient in the budget accounting business, conscientiously grasp the financial policy, in addition to doing a good job of their own work, but also counseling the work of subordinate units, and their subordinate units to effectively monitor the use of funds accounting. At the same time, we should also understand tax accounting and the treasury accounting business in order to coordinate the relevant business. In the implementation of the budget, we must insist on allocating funds according to the budget progress and put an end to human resource allocation. Do not seek personal gain, timely and accurate accounting reports, truthfully to