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以转换企业经营机制为主要内容的改革工作,已在全国各大中型企业中深入开展,给企业全员增添了活力与压力,对财务会计工作者来说,提出了新的更高要求。在这一新形势下,会计人员怎样与厂长进一步搞好关系呢?有的同志认为,时期不同了,形势变化了,会计法规跟不上了,我们也该放弃监督了。我认为,这是不妥的。我的观点是:在新的形势下,应该根据新的要求,运用新的方法去保证做好会计人员应该做好的核算和监督工作。下面是我在工作中经过甜酸苦辣后获得的三点体会和肤浅认识,供大家参考。一、会计人员要有良好的职业道德观,同厂长建立正确的关系
The reform work with the transformation of business operation mechanism as its main content has been carried out in various medium and large-sized enterprises throughout the country, adding vitality and pressure to all employees and putting forward new and higher requirements for financial and accounting workers. In this new situation, how do accountants work with the factory director to further improve relations? Some comrades think that the time is different, the situation has changed, accounting laws can not keep up, and we should give up supervision. I think this is wrong. My point of view is: In the new situation, we should make use of new methods to ensure that the accounting staff should do a good job of accounting and supervision according to the new requirements. Here are three points and superficial understanding I gained after my ups and downs at work, for your reference. First, accounting staff should have a good professional ethics, with the director to establish the correct relationship