论文部分内容阅读
会计人员是会计工作的主要承担者,也是会计法规的重要执行人。根据《中华人民共和国会计法》的规定,会计人员一方面要通过会计核算和会计监督,维护本单位的合法利益;另一方面,要认真执行和维护国家的财经纪律,坚决抵制和纠正一切违反国家财政、财务、会计制度规定的经济行为。会计人员的执法地位和职权是国家法律——《会计法》赋予的,任何人不得干扰、阻挠。各单位领导和职工应该支持和保障会计人员依法行使职权。但有些单位的领导和职工不理解会计人员坚持原则、秉公办事的做法,认为会计人员总是“多管闲事”;有一些人出于种种目的,不仅不支持会计人员依法行使职权,反而认为会计人员坚持原则是与自己“过不去”,采取种种手段对坚持原则的会计人员进行打击报复。据我们最近对8712个单位的调查,有10.5%的单位反映存在打击报复会计人员问题,其中17.49%的单位打击报复会计人员的问题情节严重,这大大挫伤了会计人员依法行使职权的积极性。
Accounting staff is the main undertaker of accounting work, but also an important executor of accounting rules and regulations. According to the “Accounting Law of the People’s Republic of China,” accounting personnel on the one hand through accounting and accounting supervision, to safeguard the legitimate interests of their units; the other hand, we must conscientiously implement and safeguard the country’s financial discipline, resolutely resist and correct all violations National financial, financial, accounting system provides for economic behavior. The law enforcement status and powers of accountants are given by the national law - Accounting Law, and no one may interfere or obstruct. The leaders and workers of all units should support and ensure that accountants exercise their functions and powers according to law. However, some units of the leadership and staff do not understand the accounting staff adhere to the principle of doing things impartiality, accounting personnel are always “meddlesome”; some people for various purposes, not only does not support the accounting staff to exercise their powers according to law, but that accounting People insist on the principle of being “overhardened” with themselves and resorting to various means to retaliate against the accountants who adhere to the principle. According to our recent survey of 8,712 units, 10.5% of the units reported the existence of retaliation accounting personnel. Among them, 17.49% of the units cracked down on the matter of retaliation accounting staff. This greatly dampened the enthusiasm of accountants in exercising their powers according to law.