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农村实行生产责任制以来,我们忻县地区贯彻中央文件精神,学习外地经验,在农村社队财务管理上,改革会计设置,试行会计专业化。将过去“一队一会计、一年一选举”的制度,改变为根据农村实行各种形式的生产责任制,采取以大队设专业会计或以大队设专业代管会计,以及几个生产队设专业联队会计的办法。会计人员根据各人的政治标准、文化程度、专业知识、工作能力、政策水平等条件,由群众推荐,自愿报名,大队同意,统一命题,进行考试,然后由生产队、大队、公社和主管部门择优录用,并发给技术合格证和任命书。同时明确职责,建立岗位责任制,合理确定报酬,使其不低于主要队干部和同等劳力的收入水平。今年以来,我们已在全区2,443个大队,6,489个核算单位,录用了大队专业会计、大队专业代管会计、联队
Since the implementation of the production responsibility system in rural areas, we have carried out the spirit of the Central Committee in Xin County and learned from foreign experiences. In the financial management of rural communes and brigades, we have to reform the accounting system and try out accounting specialization. In the past, the system of “one team, one accounting, one year one election” has been changed to implement various forms of production responsibility system in rural areas and adopt the principle of setting up professional accounting units with brigades or specialized escrow accountants in units of brigades and setting up several production teams Professional Wing accounting methods. Accounting personnel shall be recommended by the masses, voluntarily sign up, the brigade agrees, unifies the proposition, carries on the examination according to each person’s political standard, the education level, the specialized knowledge, the working ability, the policy level and so on condition, then by the production team, the brigade, the commune and the department in charge Merit record, and issued to the technical certificate and appointment book. At the same time clear responsibilities, establish a job responsibility system, a reasonable determination of remuneration, so that it is not lower than the main team cadres and the same level of labor income. Since the beginning of this year, we have 2,444 brigades and 6,489 accounting units in the region hired professional brigade accounting, brigadier accounting professionals, the wing