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近年来,全国有少数县、市先后成立了会计局,对会计人员实行统一的专业化管理,在改革会计管理体制上,进行了大胆的尝试,走出了新路子。这对改变会计工作假、乱状况,强化会计管理工作是有积极作用的,得到财政部的充分肯定,其办法和经验值得学习和借鉴,但有些做法也有待进一步研究和完善。首先,会计局统一管理会计人员和会计工作,把单位的总会计师、财务管理人员和财务管理工作包揽起来,是值得商榷的。总会计师是企业领导成员,是厂长(经理)得力的参谋和助手。需对厂长(经理)默契配合、正确服从。如果总会计师和财务人员、财务工作由会计局直接管理,不仅有可能妨碍总会计师
In recent years, a handful of counties and cities in the country have set up the Accounting Bureau to implement a unified and specialized management of accounting personnel. They have made bold attempts to reform the accounting management system and stepped out of a new path. This has a positive effect on the change of accounting fraud and chaos, and the strengthening of accounting management. It has been fully affirmed by the Ministry of Finance. Its methods and experience are worth learning and drawing lessons from. However, some of the practices have yet to be further studied and improved. First of all, it is open to question that the Accounting Bureau unifiedly manages the accounting staff and the accounting work and embraces the chief accountant, financial management staff and financial management of the unit. Chief accountant is the leading member of the enterprise, is the director (manager) effective staff and assistants. Need to plant manager (manager) tacit cooperation, the correct obey. If the chief accountant and financial officer, the financial work directly managed by the Accounting Office, not only may hinder the chief accountant