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1958年农业生产合作社发展成为农村人民公社,为适应农村经济管理工作的需要,而设了会计辅导员。随着生产的发展,基层核算单位多了,对经济核算的要求也愈来愈高,会计辅导工作也日益受到重视。目前在县一级主管部门都配备了专职的会计辅导人员,从事基层会计工作的辅导。但如何当好辅导会计员,怎样开展辅导工作,目前还没有这方面的专题研究,需要我们在实际工作中去探讨摸索。辅导会计的主要职责,就是辅导、检查基层单位的会计人员能否按照国家的财经方针、政策和财会制度,结合本单位的实际情况,做好会计工作。要做到这一点,辅导人员首先要解决一个如何努力充实自己学识水平、政策水平的问题。因此,必须加强学习,钻研财会业务知识,不断提高自身的学识
In 1958, agricultural cooperatives developed into rural people’s communes and set up accounting counselors to meet the needs of rural economic management. With the development of production, there are many primary accounting units, and the requirements for economic accounting are also getting higher and higher, and the guidance of accounting is also paid more and more attention. At the county level now in charge of departments are equipped with full-time accounting counselors, engaged in counseling grass-roots accounting. But how to be a good accountant accountant, how to carry out counseling work, there is no such topic research, we need to explore in practical work. The primary responsibility of counseling accounting is to instruct and inspect whether accounting personnel in establishments can make good accounting work in accordance with the state’s financial policies, policies and accounting systems in the light of the actual conditions of their own units. To do this, counselors must first solve a problem of how to work hard to enrich their level of knowledge and policy. Therefore, we must strengthen learning, study accounting knowledge, and constantly improve their own knowledge