最近,雅安地区劳动人事局和财政局联合发出《关于加强财会人员任免管理的通知》。通知指出:少数单位承包后,不按规定程序任免会计机构负责人、会计主管人员事件时有发生,为此重申《会计法》、《企业承包经营责任制暂行条例》和《中华人民共和国全民所有制工业企业法》等有关文件中,关于会计机构负责人、会计主管人员任免的规定,要求各级、各部门、各单位严格执行,不得以承包为借口,随意撤换会计机构负责人、会计主管人员。对在承包中未按法律、法规的规定程序任免会计机构负责人、会计主管人员的单位,应进行检查,纠正其错误作法。对于不称职确需调整的会计人员,应按规定程序办理任免手续。通知还要求保障会计人员的职权不受侵犯,单位领导和其他人员对忠于职守、坚持原则的会计人员进行打击报复的,应给予行政处分,情节严重的,依法追 Recently, the Ya’an District Labor and Personnel Bureau and the Finance Bureau jointly issued the Circular on Strengthening the Management of the appointment and Removal of Financial Accountants. The circular pointed out: After the contracting of a few units, the failure to appoint or remove the head of the accounting office or the head of accounting according to the prescribed procedures reiterated the Accounting Law, the Provisional Regulations on the Enterprise Contracted Management Responsibility System and the People’s Republic of China Industrial Enterprise Law, "and other relevant documents, the regulations on the appointment and removal of persons in charge of accounting institutions and chief executives of accounting departments require that all levels, departments and units implement these rules strictly and may not arbitrarily replace the persons in charge of accounting organs or the chief accountants . Units that fail to appoint or remove persons in charge of accounting institutions or accountants in accordance with the stipulated procedures of laws and regulations in the contract shall conduct inspections and correct their mistakes. Accounting staff who do not need to be properly adjusted should go through the procedures of appointment and dismissal according to the prescribed procedures. The circular also requires safeguarding the accountants’ authority from being infringed upon. The leaders and other personnel of the unit shall impose administrative sanctions on those accountants who are loyal to their duties and uphold the principle, and shall be subject to administrative sanctions. If the circumstances are serious, they shall be chased in accordance with the law