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在上级财政部门和主管部门下达有关会计达标升级工作文件的指导下,通过这一活动的开展,地区物资系统的会计基础工作和管理水平都不同程度的提高,为使会计工作达标升级活动进一步搞好,笔者就以下几个问题谈谈个人看法和意见,以供探讨: (一)会计达标考核计分的标准,应加大执行财政,财务制度计分比重。现行的《会计工作达标考核标准》分为:(1)会计机构和会计人员;(2)会计核算和管理;(3)执行财政、财务制度三个部分,考核办法,采取干分制,凡按达标标准考核评分达800分的为达标单位。但对以上三个部分的计分上偏重于会计核算和管理部分而偏轻于执行财政,财务制度部分,如下表所示:
Under the guidance of higher level finance departments and competent departments issuing working documents on the upgrading of accounting standards, the basic accounting and management levels of regional material systems have been raised to varying degrees through this activity. In order to further upgrade the accounting work standards Well, the author on the following questions to talk about personal views and opinions for discussion: (A) the standard accounting scoring examination, should increase the implementation of financial and financial system scoring weight. The current “accounting standards of work assessment criteria” is divided into: (1) accounting institutions and accountants; (2) accounting and management; (3) the implementation of financial and financial system of three parts, assessment methods, According to the standard assessment score of 800 points for the compliance unit. However, the above three parts of the emphasis on the accounting and management of the partial and modest implementation of the financial and financial system, as shown in the following table: