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从旧制度和新规定的设计和施行过程。应该吸取的经验教训。有以下三点。一、旧制度沿用复式现金记帐,轻车熟路容易推行,新规定应当继续沿用。错误在于以实物会计及保管工作自成系统为主导思想去拟定制度。而实物收支又须经审计审核批准、这就把旧制度规定得过分繁琐复杂,也就是旧制度实行不通的主要原因。二、作为一个政府会计的领导同志,要把政府会计从理论到实际研究透彻,并善于采博收其他会计之长,才能不断地提高自已的业务水平,把工作作好。三、钻研问题时应多和别人商量,“众人是圣人”这句流行语有一定道理。与此同时也要吸收些书本上的知识和其他有关资料。只要善于结合实际,恰当运用,书本决不是教条。不能自以为是,一个人去钻牛角尖。另外还有两篇长篇文章是子原、,(?)寅、民同志合写的“银行报表中匡计
From the old system and the new provisions of the design and implementation process. Lessons to be learned. Have the following three points. First, the old system uses double cash bookkeeping, easy to implement by car, the new rules should continue to be used. The mistake is to formulate a system based on the guiding ideology of physical accounting and custody as a system. The actual receipts and payments have to be audited and approved, which sets the old system too cumbersome and complicated, that is, the main reason for the barrier of the old system. Second, as a leading comrade in government accounting, we must thoroughly study government accounting from theory to practice, and be good at collecting and collecting other accounting books so that we can continuously improve our own professional standards and work well. Third, research questions should be discussed with others more, “everyone is a saint,” a phrase buzzword has some truth. At the same time, we must also absorb some of the books of knowledge and other relevant information. As long as good at combining reality, proper use, the book is by no means dogmatic. Can not be self-righteous, a person to go into a dead end. In addition there are two long articles is Zi Yuan, (?) Yin, Comrade collusion of the "Bank Report