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目前有些企业的领导,不懂财务制度,不按《会计法》办事,自认为承包了,一切由我支配。如果财会人员对其违反财经纪律的行为加以抵制,就会遭到打击报复。如果财会人员帮领导违法乱纪,当“黑高参”,就要受到法律制裁。在财务大检查中,查出了问题。财全人员具有不可推卸的责任,而经理、厂长则可说:我不懂财务,一推了事。如某企业当年亏损,为了完成任务,搞实亏虚盈,少摊成本几十万元,被税务部门查出,结果财务科长被免职,而经理却没有多大触动。企业承包了,有的经理、厂长可以拿职工工资的一至三倍,奖金也很高。采购员可以拿提成奖生产人员可以拿超产奖,而财会人员呢,就不好说了。如某单位厂长对会计人员说:“会计岗位很重要,厂里财务管理全靠你们了,好好于吧,领导不会亏待尔们的”。结果年终分配奖金,财会人员却得的最少。理由是没有硬指标,不好考核。还说,
At present, some leaders of enterprises do not understand the financial system and do not act on the basis of the Accounting Law. They think that they are contracting and everything is at their disposal. If accountants counteract their financial and economic discipline to resist, they will be retaliated against. If the accountants help the leaders to break the law and discipline, they will be subject to legal sanctions when they are “black and gaunt”. In the financial inspection, found the problem. Finance personnel have unshirkable responsibility, and manager, director may say: I do not understand the financial, pushed things. Such as a loss of a business that year, in order to complete the task, engage in a real profit deficit, the cost of several hundred thousand less than the stalls, the tax department found, the results of the Chief of Staff was removed, and the manager did not touch much. Enterprises contract, and some managers, directors can take one to three times the wages of workers, bonuses are also high. Buyers can take pride of prize production staff can take the super product award, and accounting staff do not say. If a director of a unit to accountants, said: “Accounting position is very important, the factory financial management depends on you, well, the leadership will not treat them unfairly.” Results year-end bonuses, accounting staff have received the least. The reason is no hard indicators, bad assessment. Also say